The following financial activities affecting Johnson City's general fund took place during the year ended June 30, 20X1. The following budget was adopted:

1. Property tax bills totaling \(\$ 4,650,000\) were mailed. It was estimated that \(\$ 300,000\) of this amount would be delinquent and \(\$ 150,000\) would be uncollectible.
2. Property taxes totaling \(\$ 3,900,000\) were collected. The \(\$ 150,000\) previously estimated to be uncollectible remained unchanged, but \(\$ 750,000\) was reclassified as delinquent. It is estimated that the delinquent taxes will be collected soon enough after June 30, 20XI, to make them available to finance obligations incurred during the year ended June \(30,20 \mathrm{X1}\). There was no balance of uncollected taxes on July 1,20X0.
3. Tax anticipation notes in the face amount of \(\$ 300,000\) were issued.
4. Other cash collections were as follows:

5. The following purchase orders were executed:

6. No encumbrances were outstanding on June 30, \(20 \times 0\).
7. The following vouchers were approved:

8. Vouchers totaling \(\$ 4,600,000\) were paid.
\section*{Required}
Prepare journal entries to record the foregoing financial activities in the general fund, assuming separate appropriation and expenditure accounts are maintained for each function of the city. Ignore interest accruals.

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Estimated revenue: Property taxes $4,500,000 Licenses and permits 300.000 Fines 200,000 Total $5.000.000 Appropriations: General government $1,500,000 Police services 1,200.000 Fire department services 900.000 Public works services 800,000 Acquisition of fire engines 400.000 Total $4,800,000