Items 1 through 10 in the left-hand column represent various transactions pertaining to a municipality that uses encumbrance accounting. Items 11 through 20 , also listed in the left-hand column. represent the funds and accounts used by the municipality. To the right of these items is a list of possible accounting and reporting methods.

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a. For each of the municipality's transactions (items 1 through 10), select the appropriate recording of the transaction. A method of recording the transactions may be selected once, more than once, or not at all.

b. For each of the municipality's funds, accounts, and other items (items 11 to 20), select the appropriate method of accounting and reporting. An accounting and reporting method may be selected once, more than once, or not at all.

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Transactions 1. General obligation bonds were issued at par. 2. Approved purchase orders were issued for supplies. 3. The above-mentioned supplies were received and the related invoices were approved. 4. General fund salaries and wages were incurred. 5. The internal service fund had interfund billings. 6. Revenues were earned from a previously awarded grant. 7. Property taxes were collected in advance. 8. Appropriations were recorded on adoption of the budget. 9. Short-term financing was received from a bank. secured by the city's taxing power. 10. There was an excess of estimated inflows over estimated outflows. Recording of Transactions A. Credit Appropriations Control B. Credit Budgetary Fund Balance-Unreserved C. Credit Expenditures Control D. Credit Deferred Revenues E. Credit Interfund Revenues F Credit Tax Anticipation Notes Payable G. Credit Other Financing Sources H. Credit Other Financing Uses L Debit Appropriations Control J. Debit Deferred Revenues K. Debit Encumbrances Control L. Debit Expenditures Control