A County's General Fund Has the Following Results for Fiscal

Multiple Choice

A county's general fund has the following results for fiscal 2020:
$$\begin{array} { l l l } & \text { Budget } & \text { Actual } \\\text { Revenues } & \$ 405,000 & \$ 400,000 \\\text { Expenditures } & 380,000 & 375,000 \\\text { Other financing uses } & 30,000 & 28,000\end{array}$$ If the general fund's balance in fund balance-unassigned before the budget entry was $26,000, what is its balance at the end of fiscal 2020, after closing entries?

A) $29,000
B) $23,000
C) $18,000
D) $16,000