1. Below is the preclosing trial balance of a county's general fund at year-end: Dr Cr Cash $ 45,000 Property taxes receivable 180,000 Due from other funds 25,000 Estimated revenues 2,300,000 Operating expenditures 1,963,000 Capital outlay 120,000 Debt service: Principal 50,000 Debt service: Interest 140,000 Transfers out 29,000 Allowance for uncollectible property taxes $ 150,000 Accounts payable 45,000 Due to other funds 22,000 Appropriations 2,275,000 Estimated other financing uses 30,000 Property tax revenues 2,295,000 Fund balance—unassigned 35,000 $ 4,852,000 $ 4,852,000 2. What was the credit balance in fund balance - unassigned at the beginning of the year, before the budget entry was made? A. $25,000 B. $35,000 C. $30,000 D. $40,000