The trial balances shown below were taken from the accounts of the Omega City general fund before the books had been closed for the fiscal year ended June 30, 20X2:

1. The estimated taxes receivable for the year ended June \(30.20 \times 2\), were \(\$ 2.870,000\), and the taxes collected during the year totaled \(\$ 2.810 .000\). Miscellaneous revenue of \(\$ 130.000\) was also collected during the year.
2. Encumbrances in the amount of \(\$ 2,700,000\) were recorded. In addition, the \(\$ 60,000\) of lapsed encumbrances from the 20X1 fiscal year was renewed 3. During the year. the general fund was billed \(\$ 142.000\) for services performed on its behalf by other city funds (debit Expenditures).
4. An analysis of the transactions in the Vouchers Payable account for the year ended June 30. \(20 \times 2\), is as follows:

5. On May 10, 20X2. encumbrances were recorded for the purchase of next year's supplies at an estimated cost of \(\$ 91.000\).

\section*{Required}
On the basis of the data presented, reconstruct the original detailed journal entries that were required to record all transactions for the fiscal year ended June \(30,20 \mathrm{X} 2\), including the recording of the current year's budget. Do not prepare closing entries for June 30, 20X2.

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Cash Taxes Receivable Allowance for Uncollectible Taxes Estimated Revenues Control Expenditures Trial Balance July 1, 20X1 $400.000 150.000 (40.000) Trial Balance June 30, 20X2 $ 700.000 170.000 (70.000) 3.000.000 2.900.000 Encumbrances 91.000 Total $510.000 $6.791.000 Vouchers Payable $ 80.000 Due to Other Funds 210.000 $408.000 142.000 Fund Balance Reserved for Encumbrances 60.000 Unreserved Fund Balance 160.000 220.000 Revenue from Taxes 2,800.000 Miscellaneous Revenues Appropriations Control Budgetary Fund Balance Reserved for Encumbrances Budgetary Fund Balance Unreserved 130.000 2.980.000 91.000 Total 20.000 $510.000 $6.791.000