The Following Information Was Available for the General Fund of the City

The following information was available for the General Fund of the City of Clinton for the Year Ended December 31, 2009:
(a). Revenues for the year included property taxes in the amount of $6,700,000, fines and forfeits in the amount of $1,200,000 and miscellaneous in the amount of $400,000.
(b). Expenditures from current appropriations included: general government, $4,500,000; public safety, $1,924,000; culture and recreation, $512,000.
(c). In addition to (b) above, expenditures related to prior year appropriations (encumbered last year) amounted to $40,000 (public safety). Encumbrances issued this year but not filled amounted to $60,000 (general government).
(d). A transfer was made from the General Fund to a debt service fund in the amount of $800,000. A transfer was made from an enterprise fund to the General Fund in the amount of $300,000.
(e). A sale of park land was made during the year, which was considered infrequent but not unusual and under the control of management. The proceeds amounted to $400,000 and the land had a basis of $250,000 reported in the government-wide Statement of Net Assets the year before.
(f). Beginning balances included Fund Balance-Unreserved in the amount of $260,000 and Reserve for Encumbrances in the amount of $40,000.
Required: Prepare a Statement of Revenues, Expenditures and Changes in Fund Balances for the General Fund for the City of Clinton for the Year Ended December 31, 2009.