where did these numbers come from for step 6/11 I don't know where the following came from:

Revenues		5,759,000
Expenditures			5,171,430
Encumbrances			75000
Fund Balance			512,570

this is the problem:

Prepare the closing entries to close the general ledger accounts and subsidiary ledger accounts of City E general fund. Generalledgeraccounts-Budgetaryaccounts The following is the accounting equation for the closing entry of budgetary general ledger accounts: [FinacialAssets(FA)+DeferredOutflows(DO)]=[RelatedLiabilities(RL)+DeferredInflows(DI)]+[FundBalance(FB)] Eastover City Council adopted the following budget for its General Fund for 20X8. The budget was not revised during the fiscal year. The budgetary basis was modified accrual. \begin{tabular}{|l|l|l|} \hline General government & $560,000 & \\ \hline Public safety & 1,900,000 & \\ \hline Highways and streets & 1,090,000 & \\ \hline Health and sanitation & 500,000 & \\ \hline Economic development & 500,000 & \\ \hline Public housing & 370,000 & \\ \hline Parks and recreation & 330,000 & \\ \hline Total appropriations & & 5,250,000 \\ \hline Budgeted excess of revenues over appropriations & & $46,000 \\ \hline \end{tabular} The preclosing trial balances of the Revenues and Expenditures Subsidiary Ledgers at the end of fiscal year 208 are: \begin{tabular}{|c|c|c|} \hline Totals & $55,000 & $518,000 \\ \hline \multicolumn{3}{|c|}{ Expenditures Subsidiary Ledger } \\ \hline General government & $200 & \\ \hline Public safety & & $500 \\ \hline Highways and streets & & 1,000 \\ \hline Health and sanitation & 1,000 & \\ \hline Economic development & & 1,800 \\ \hline Public housing & & 1,800 \\ \hline Parks and recreation & 330 & \\ \hline Totals & $1,530 & $5,100 \\ \hline \end{tabular} a. Prepare closing entries for both the General Ledger accounts and the subsidiary ledgers of the City of Eastover General Fund. (Hint: You will have to derive the General Ledger balances of some accounts.) b. Prepare the Statement of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual for the General Fund of the City of Eastover for fiscal year 208. Prepare the closing entries to close the general ledger accounts and subsidiary ledger accounts of City E general fund. Generalledgeraccounts-Budgetaryaccounts The following is the accounting equation for the closing entry of budgetary general ledger accounts: [FinacialAssets(FA)+DeferredOutflows(DO)]=[RelatedLiabilities(RL)+DeferredInflows(DI)]+[FundBalance(FB)] Eastover City Council adopted the following budget for its General Fund for 20X8. The budget was not revised during the fiscal year. The budgetary basis was modified accrual. \begin{tabular}{|l|l|l|} \hline General government & $560,000 & \\ \hline Public safety & 1,900,000 & \\ \hline Highways and streets & 1,090,000 & \\ \hline Health and sanitation & 500,000 & \\ \hline Economic development & 500,000 & \\ \hline Public housing & 370,000 & \\ \hline Parks and recreation & 330,000 & \\ \hline Total appropriations & & 5,250,000 \\ \hline Budgeted excess of revenues over appropriations & & $46,000 \\ \hline \end{tabular} The preclosing trial balances of the Revenues and Expenditures Subsidiary Ledgers at the end of fiscal year 208 are: \begin{tabular}{|c|c|c|} \hline Totals & $55,000 & $518,000 \\ \hline \multicolumn{3}{|c|}{ Expenditures Subsidiary Ledger } \\ \hline General government & $200 & \\ \hline Public safety & & $500 \\ \hline Highways and streets & & 1,000 \\ \hline Health and sanitation & 1,000 & \\ \hline Economic development & & 1,800 \\ \hline Public housing & & 1,800 \\ \hline Parks and recreation & 330 & \\ \hline Totals & $1,530 & $5,100 \\ \hline \end{tabular} a. Prepare closing entries for both the General Ledger accounts and the subsidiary ledgers of the City of Eastover General Fund. (Hint: You will have to derive the General Ledger balances of some accounts.) b. Prepare the Statement of Revenues, Expenditures, and Changes in Fund Balance-Budget and Actual for the General Fund of the City of Eastover for fiscal year 208