$3-5.$ For each of the summarized transactions for the Village of Sycamore General Fund, prepare the general ledger journal entries.

a$.$ The budget was formally adopted, providing for estimated revenues of $$1,120,000$ and appropriations of $$1,107,000.$

b$.$ Revenues were received, all in cash, in the amount of $$1,125,000.$

c$.$ Purchase orders were issued in the amount of $$479,000.$

d$.$ Of the $$479,000$ in $($c$),$ purchase orders were filled in the amount of $$470,500$; the invoice amount was $$470,000($not yet paid$).$

e$.$ Expenditures for payroll not encumbered amounted to $$630,000($not yet paid$).$

$f.$ Amounts from $(d)$ and $(e)$ are paid in cash.