What are the journal entries for these?
At year-end, an analysis by the city's finance department determined the following constraints on fund balances in the General Fund. Prepare the appropriate closing/reclassification journal entry in the General Fund to reclassify amounts between Fund Balance-Unassigned and the fund balance accounts corresponding to the constraints shown below. (Note: You should consider the beginning of year balances in fund balance accounts in calculating the amounts to be reclassified. Be sure the check mark in the box for [Closing Entry] is showing before closing each individual account.)
Account Ending Balance
Fund Balance-Committed-General Government $30,000
Fund Balance-Restricted-Public Safety 36,000
Fund Balance-Committed-Public Works 12,700
Fund Balance-Assigned-Culture and Recreation 0