1. Make adjusting entries for the following : -Park equipment in the amount of $4,000 ( ref. 7110.2) was received but never recorded - A state aid claim has just been submitted $5,000 (youth program) 2. Prepare closing entries General ledger is attached for reference.

General Journal Date 20xx Account and Explanation 1-Jan Cash State and Federal Other Due from Other Government Fund Balance Ref. A200 A599 A440 A909 Debit Credit $40,000.00 $30,000.00 $10,000.00 $6,000.00 2-Jan Estimated Revenue Appropriate Fund Balance Appropriation budgetary entries A510 A599 A960 $100,000.00 $30,000.00 2-Jan Property Tax Receivable Real Tax Revnue Property Tax Levy A250 A1001 $50,000.00 5-Jan Cash State and Federal Other Sale Tax Revenue 4th Quarter Received A200 A410 $10,000.00 10-Jan Due from other Government Youth Program Revenue State Aid Youth claim A440 A3820 $1,000.00 15-Jan Police - Personal Service Parks-Personal Service Cash Payroll expnditure #1 A3120.1 A7110.1 A200 $1,500.00 $750.00 20-Jan Cash Disallowance Due from other Government prior year aid claim received A200 $9,500.00 $500.00 29-Jan Police-Personal Service Parks-Personal Services Cash payroll expenditure #2 A3120.1 A7110.1 A200 $1,500.00 $750.00 30-Jan Park - Equipment Police - Contractual Parks - Contractual Cash Paid Abstract #1 A7110.2 A3120.4 A7110.4 A200 $300.00 $600.00 $350.00 31-Jan Cash Tax Recievable - Current Taxes Collected A200 A250 $40,000.00 1-Feb Encumbrance Reserve for Encumbrance order of equipment A521 A821 $13,000.00 2-Feb Cash Youth Program Revenue Due from other Government A250 A3820 A440 $1,100.00 10-Feb Cash Tax Receivable Interest on Taxes A200 A250 A1090 $10,200.00 16-Feb Police - Personal Service Parks - Personal Service Cash Payroll #3 A3120.1 A7110.1 A200 $1,500.00 $750.00 17-Feb Encumbrance Police - Contractual Expenditures Reserve of Encumbrance A521 A3120.4 $8,000.00 $1,000.00 22-Feb Police - Equipment Police - Contractual Park - Contractual Cash Abstract #2, Exhibit C A3120.1 A3120.4 A7110.4 A200 $12,400.00 $400.00 $400.00 28-Feb Police - Personal Service Park - Personal Service Cash A3120.1 A7110.1 A200 $1,200.00 $600.00 $130,000.00 $50,000.00 $10,000.00 $1,000.00 $2,250.00 A440 $10,000.00 $2,250.00 $1,250.00 $40,000.00 $13,000.00 $100.00 $1,000.00 $10,000.00 $200.00 $2,250.00 $9,000.00 $13,200.00 $1,800.00