The Pre-Closing Trial Balance of Placer County's General Fund at the End

Essay

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.