3. An analysis of the transactions in the vouchers payable for the year ended June 30, 2016, follows:

Debit (Credit)

Current expenditures $(2,700,000)

Expenditures for prior years (58,000)

Vouchers for payment to other funds (210,000)

Cash payments during the year 2,640,000 Net change $(328,000)

4. During the year the general fund was billed $142,000 for services performed on its behalf by other city funds.

5. On May 2, 2016, commitment documents were issued for the purchase of new textbooks at a cost of $91,000.

REQuIRED:

Based on the data presented, reconstruct the original detailed journal entries that were required to record all transactions for the fiscal year ended June 30, 2016, including the recording of the current year’s budget. Do not prepare closing entries at June 30, 2016.