$1.$ The following is a summary of transactions of a city in Zimbabwe for the general fund:

$($i$)$ The fiscal cycle begins with the approval of a budget by the City Council. For fiscal year $2011,$ which began on January $1,2011,$ the Mayor$$s office estimated general fund revenues of $$35$ million from property taxes, state grants, parking fines and other sources.

$($ii$)$ An appropriation was approved by the City Council, authorising the city to spend $$34$ million from the general fund.

$($iii$)$ During fiscal year $2009,$ the city assessed property owners a total of $$37$ million for property taxes. However, the Mayor$$s Office expects $$1$ million of this assessment to be difficult or impossible to collect. Revenues of $$36$ million were recognised, because this portion of the assessment was available and measurable within the current period.

$($iv$)$ The city spent a total of $$30$ million on its employee payroll, made up as follows: various taxes $$5000000,$ benefits and employee withholding $$5000000.$ All these will be paid in the next fiscal period.

$($v$)$ The Public Works Department spent $$1$ million on supplies and services for maintaining city streets.

Required

$($a$)$ Show journal entries to post the above transactions on governmental funds basis only. $[15]$

$($b$)$ Complete the Appropriations $$ Expenditures to reflect these transactions.

$[10]$