1.All transactions are for the general fun. Provide all necessary journal entries. Write no entry if no entry is necessary.

2.Provide all necessary journal entries for the governmental section in the government wide record. Write no entry if not entry is needed. Do not mix answers to 1 and 2.

The city council adopted a general fund budget for the FY which incuded estimated revenues of 1,000,000, estimated other financing sources of 180,000

and appropriations of 1,500,000.