The pre-closing trial balance of Placer County's general fund at the end of 2020 appears below:

\begin{array}{|c|c|c|}\hline & \text { Dr } & \mathrm{Cr} \\\hline \text { Cash } & 20,000 & \\\hline \text { Property taxes receivable, net } & 50,000 & \\\hline \text { Due from other funds } & 7,000 & \\\hline \text { Estimated revenues } & 900,000 & \\\hline \text { Operating expenditures } & 830,000 & \\\hline \text { Operating expenditures-prior } & 4,000 & \\\hline \text { Capital outlay } & 10,000 & \\\hline \text { Debt service: Principal } & 1,000 & \\\hline \text { Debt service: Interest } & 4,000 & \\\hline \text { Transfersout } & 45,000 & \\\hline \text { Encumbrances } & 2,000 & \\\hline \text { Accounts payable } & & 35,000 \\\hline \text { Due to other funds } & & 15,000 \\\hline \text { Appropriations } & & 850,000 \\\hline \text { Estimated other financing uses } & & 45,000 \\\hline \text { Property tax revenues } & & 892,000 \\\hline \text { Fund balance-assigned } & & 6,000 \\\hline \text { Fund balance-unassigned } & & 30,000 \\\hline & \$ 1,873,000 & \$ 1,873,000 \\\hline\end{array}

The county uses the legal budgetary basis to report encumbrances.
Required
a. Calculate the balance in fund balance-unassigned at the beginning of 2020, before the budget entry was made.
b. Make the appropriate closing entries at the end of the year.

Which One of the Following Items Is Reported as a Deferred

Multiple Choice

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