13 General Fund Entries [AICPA Adapted] The following information was abstracted from the accounts of the general fund of the City of Noble after the books had been closed for the fiscal year ended June 30,202. Additional Information The budget for the fiscal year ended June 30, 20X2, provided for estimated revenue of $2,000,000 and appropriations of $1,940,000. Encumbrances of $1,070,000 were made during the year. Required Prepare proper journal entries to record the budgeted and actual transactions for the fiscal year ended June 30 , 20X2. Include closing entries