1. Jackson employees were paid 5 in 2020 out of salaries payable that were earned in 2019.

2. Jackson County levies property tax of 800. Historically, 1% is not considered to be collectible.

3. The following items are approved for 2020 expenditure over the next few months:

PS Supplies 82

Roads Supplies 135

Other Supplies 5

PS Capital Outlays 200

4. The county receives 225 payment from the state in collected sales tax for the current 2020 year.

5. The county receives 300 in property tax payments made during the early collection period

6. One Citizen wins a court appeal. She paid 3 in taxes and the court reduced her assessment to 1. Therefore, she is due 2 in Property Tax Refunds that are paid to her in cash.

7. Another Citizen wins a court appeal. He has 3 in Property Taxes still outstanding (not paid). However, the court has overruled the county and upheld that the citizen will not owe the county any taxes this year.

8. The 82 in approved PS Supplies was purchased and received at a discount of 80. The bill to pay is approved.

9. The 135 in materials for roads was purchased and received and a bill to pay the 135 is approved.

10. Various Public Safety vehicles and equipment is purchased and received. Bills for 200 are approved for payment.

11. 9 in Property Taxes owed from 2019 are received in 2020. The entire amount had been classified in 2019 as Deferred Revenue,

12. The vouchers for Public Safety supplies and capital outlays are paid in full.

13. The County Executives held a special emergency meeting to appropriate an additional 55 to Public Safety supplies to help combat the effect of the Chinese Corona Virus.

14. The 55 in additional PS Supplies is approved for purchase.

15. The 55 emergency PS Supplies are purchased and payment for the order is approved.

16. During the year, 300 in PS Salaries, 160 in Roads Salaries and 23 in Other Salaries are earned.

17. 475 in property taxes are received before the deadline

18. The County assesses citizens 2 in Penalties on unpaid Property taxes

19. During the year, 300 in PS Salaries, 160 in Roads Salaries are paid. 19 in Other Salaries are paid. The remainder will be paid during the first two weeks of 2020.

20. The actuary determines that only $35 will be needed for Pension payments this year. A check is sent to the pension fund manager.

21. The county receives 17 in cash payments for License Revenue for the year.

22. The County initiates foreclosure proceedings against citizens owing 7 in unpaid taxes. Property is seized and forced sold at auctions. The auctions bring in 16 in cash. 1 is remitted to expenses. 7 in taxes owed are paid and the remainder is remitted to citizens owning the properties.

23. The year-end Allowance for Uncollectible accounts balance is set for 6.

24. The Finance Manager estimates that 7 of the receivable amount will be collected after 60 days has past following the year end.

25. A year-end audit found $15 of Public Safety supplies still on hand.

26. Any unspent Encumbrances must be closed year-end and set aside from the Unassigned Fund Balance (Assigned). This includes the $5 for Other Supplies.

Prepare general ledger journal entries