The December 31, 2020 Trial Balance of the Kings County

The December 31, 2020 trial balance of the Kings County general fund, before adjusting and closing entries, is as follows:
$$\begin{array} { | l | r | r | } \hline &{ \text { Debits } } & { \text { Credits } } \\\hline \text { Cash } & \$ 50,000 & \\\hline \text { Taxes receivable } & 150,000 & \\\hline \text { Estimated revenues } & 562,000 & \\\hline \text { Estimated other financing so urces } & 110,000 & \\\hline \text { Expenditures } & 680,000 & \\\hline \text { Due from other funds } & 25,000 & \\\hline \text { Allowance for uncollectible taxes } & & \$ \quad 25,000 \\\hline \text { Acco unt s payable } & & 40,000 \\\hline \text { Due to other funds } & & 20,000 \\\hline \text { Property tax revenues } & & 550,000 \\\hline \text { Transfers from other funds } & & 100,000 \\\hline \text { Appropriations } & & 690,000 \\\hline \text { Fund balance-unassigned } & & \underline { 152,000 } \\\hline \text { Totals } & \underline { \underline { \$ 1,577,000 } }&\underline { \underline { \$ 1,577,000 } } \\\hline\end{array}$$ Required
a. What was balance in fund balance-unassigned on January 1, 2020, before the budget entry was made?
b. Of the uncollected taxes at year-end, 75% are considered to be collectible within 60 days, and the remainder are uncollectible. Make the necessary adjusting entry.
c. Prepare the necessary closing entries for the year ended December 31, 2020.
d. Prepare the 2020 operating statement for the general fund, in good form.
e. Prepare the December 31, 2020 balance sheet for the general fund, in good form.