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Here is the preclosing December 31, 2020 trial balance for the general fund of Lancaster County:
All numbers are in thousands.
| | Debit | Credit |
| Cash | $ 371,000 | |
| Taxes receivable | 113,000 | |
| Estimated revenues | 1,290,000 | |
| Estimated other financing sources | 60,000 | |
| General expenditures | 1,015,000 | |
| Capital outlay | 25,000 | |
| Debt service: principal payments | 2,000 | |
| Debt service: interest payments | 8,000 | |
| Transfers out | 20,000 | |
| Due from other funds | 12,000 | |
| Allowance for uncollectible taxes | | $45,000 |
| Accounts payable | | 50,000 |
| Due to other funds | | 21,000 |
| Property tax revenues | | 950,000 |
| Speeding ticket revenues | | 400,000 |
| Transfers in | | 8,000 |
| Bond proceeds | | 50,000 |
| Appropriations | | 1,085,000 |
| Estimated other financing uses | | 22,000 |
| Fund balance-unassigned | | 285,000 |
| Totals | $2,916,000 | $2,916,000 |
By how much do the closing entries at the end of 2020 increase fund balance-unassigned?
$37,000
$40,000
$73,000
$95,000
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