The City of Morganville had the following pre-closing account balances in its General Fund as of April 30, 2017. Debits and credits are not separated; each account had its "normal" balance. Among the expenditures recorded this year is an amount expended on supplies ordered at the end of the previous year. Assume that encumbrances do not lapse and that the City failed to make the journal entry(s) necessary to re-establish the encumbrance in the current year.
Required:

Prepare all entries necessary to close the General Fund of the City of Morganville.
Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for the General Fund for the City of Morganville for the Year Ended April 30, 2017. End with the ending fund balance. This is the GAAP operating statement.

Cash

Estimated Revenues Control

Revenues Control

Appropriations Control

Estimated Other Financing Sources Control

Other Financing Uses Control-Transfers Out

Expenditures Control

Taxes Receivable

Fund Balance-Unassigned 5/1/2016

Estimated Other Financing Uses Control

Vouchers Payable

Encumbrances Control

Budgetary Fund Balance -- Reserve for Encumbrances

Other Financing Sources Control-Transfers In

Budgetary Fund Balance (debit)

$ 75,000

5,900,000

5,900,000

5,750,000

250,000

375,000

5,275,000

785,000

610,000

500,000

135,000

29,000

29,000

135,000

(100,000)