Based on information journal entries below can someone

Question

Based on information Journal Entries below can someone provide me with the closing entries, the 2015 Balance Sheet and a 2015 Statement of Revenues, Expenditures, and Changes in Fund balance.

Note:

Outstanding encumbrances at year end are classified as Assigned Fund Balance and all remaining net resources are classified as Unassigned Fund Balance.

	Journal Entry
	Reference		Account Titles		Debits	Credits
	a)		Estimated Revenues Control		11,250,000
				Appropriations Control		9,300,000
				Estimated Other Financing Uses Control - Tranfers Out		1,700,000
				Budgetary Fund Balance		250,000
	1)		Encumbrances Control (Prior Year)		17,000
				Budgetary Fund Balance - Reserve for Encumbrances		17,000
	2)		Deferred Inflows - Property Taxes		21,000
				Revenues Control		21,000
	3)		Taxes Receivable - Current		6,800,000
				Estimated Uncollectible Current Taxes		136,000
				Revenues Control		6,664,000
	4)		Cash		500,000
				Tax Anticipation Notes Payable		500,000
	5)		Budgetary Fund Balance - Reserve for Encumbrances		17,000
				Encumbrances Control		17,000
			Expenditures Control		16,600
				Accounts Payable		16,600
	6)		Accounts Payable		115,600
			Due to Other Funds		27,000
				Cash		142,600
	7)		Cash		10,811,500
				Interest and penalties receivable		3,500
				Taxes Receivable - Current		6,400,000
				Due from State		210,000
				Revenues from licenses and permits		800,000
				Sales Tax Receivable - current		2,890,000
				Misc Revenues		350,000
				Taxes Receivable -		158,000
	8)		Encumbrances		3,465,000
				Fund Balance Reserved for Encumbrances		3,465,000
	9)		Expenditures		5,070,000
				Federal Income Tax Withheld		498,000
				FICA Contribution		357,000
				Cash		4,215,000
	10)		Due to Federal Government		385,000
				FICA Contribution (City's Part)		357,000
				State unemployment taxes		28,000
	11)		Fund Balance Reserved for Encumbrances		3,375,300
			Expenditures		3,375,300
				Encumbrances		3,375,300
				Accounts Payable		3,375,300
	12)		Tax Anticipation Notes Payable		500,000
			Expenditure		18,000
				Cash		518,000
	13)		Estimated Fund		332,000
				Unreserved fund balance		332,000
	14)		Expenditures		350,200
				Water and Sewer		37,000
				Stores and Services Fund		313,200
			Stores and Services Fund		310,000
				Cash		310,000
	15)		Sales Tax Receivable		52,000
				Revenue		52,000
	16)		Accounts Contract Payable		3,015,000
				Cash		3,015,000
			Federal Income Tax Withheld		498,000
			FICA Contribution		357,000
			FICA Contribution (City's Part)		357,000
			State unemployment taxes		28,000
				Cash		1,240,000
	17)		Estimated Revenue		73,000
			Fund for Appropriations (Budgetary Fund)		139,000
				Appropriations		212,000
	18)		Property Taxes Receivable- Delinquent		51,000
			Interest and penalties receivable on taxes - Delinquent		1,600
				Property Tax Receivable		51,000
				Interest and penalties receivable on taxes		1,600
	19)		Interest and penalties receivable on taxes		17,200
				Estimated Uncollectable Taxes		1,100
				Revenue		16,100
	20)		Deferred Revenue (Estimated Revenue)		27,500
				Tax Receivable