3) Prepare the general journal entries required to record the following transactions and information in the General Fund of a county. 1. The county adopted the General Fund budget for the year. Estimated revenues were $250,000, appropriations enacted totaled $240,000. 2. The county levied property taxes of $250,000 for the fiscal year. The county typically collects 99% of its levy. This amount is expected to be collected during the fiscal year or shortly thereafter. 3. The county placed orders for supplies for General Fund departments. The estimated cost of these items was $130,000. 4. The county collects $245,000 of property taxes. 5. Some of the supplies ordered were received. Invoices totaling $115,000 were received for supplies ordered at an estimated cost of $113,000. The invoices were approved for payment, but not paid. 6. Vouchers totaling $115,000 were paid. 7. Salaries totaling $125,000 were paid. 8. Accounts are closed at year end