15. The following transactions occurred for the City of Forest Green's General Fund. 1. The budget prepared for the fiscal year included total estimated revenues of $2,774,000 and appropriations of $2,693,000. 2. Encumbrances issued against the appropriations during the year were $931,000. 3. The current years tax levy of $2,005,000 was recorded; uncollectibles were estimated as $65,000. 4. Collections of delinquent taxes from prior years levies totaled $132,000; collections of the current years levy totaled $1,459,000. 5. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in transaction (2) of this problem. The estimated liability was $851,200. Actual costs were $850,500. 6. Revenue other than taxes collected during the year consisted of licenses and permits, $373,000; intergovernmental revenue, $400,000; and $66,000 of miscellaneous revenues. 7. Payments on Vouchers Payable totaled $1,505,000. Prepare the journal entries for the General Fund. Governmental activities and closing entries are not required. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)