The City of Martinville had the following pre-closing account balances in its General Fund as of June 30, 2012. Debits and credits are not separated; each account had its "normal" balance. Among the expenditures that are recorded this year is an amount that has been expended on supplies ordered at the end of the previous year. Assume that the encumbrances do not lapse and that the city failed to make the proper journal entry or entries necessary to re-establish the encumbrance in the current year.

Pre-closing Trial Balance of the City of Martinville as of June 30, 2012:

Cash $80,000
Estimated Revenues 6,300,000
Revenues 6,380,000
Appropriations 5,890,000
Estimated Other Financing Sources 79,000
Estimated Other Financing Uses 320,000
Expenditures 5,920,000
Taxes Receivable-Delinquent 45,000
Fund Balance - July 1, 2011 380,000
Vouchers Payable 140,000
Encumbrances 280,000
Transfer Out to Debt Service Fund 150,000
Transfer In from Enterprise Fund 100,000
Fund Balance-Reserve for Encumbrances 300,000

Required:
(A) Prepare the necessary entries to close the General Fund of the City of Martinville.
(B) Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for the City of Martinville for the year ended June 30, 2012. Please make sure you end with the Fund Balance for the year ending June 30, 2012.