30 Seved Help Save & Exit Subm Exercise 3-25 (Algo) Subsidiary Ledgers [LO 3-5] The printout of the Revenues and Appropriations subsidiary ledger accounts for the General Fund of the City of Augusta for the first quarter of the fiscal year appeared as follows: Revenues Ledger Account Ref. Account Title Est. Revenues Dr(Cr) Revenues Balance Cr(De) Dr(Cr) 3/4020 101 Taxes-Real Property Budget Authorization. 764,000 764,000 102 Received in Cash 212,600 551,400 3/4050 Licenses and Permits 101 Budget Authorization 114,000 114,000 102 Received in Cash 11,400 102,600 3/4070 Intergovernmental Revenue 101 Budget Authorization. 64,000 64,000 202 Received in Cash 16,400 103 13,900 47,600 61,500 Account Ref 5/6/7020 Account Description General Government Appropriations, Expenditures, and Encumbrances Ledger Encumbrances Encumbrances Encumbrances Increase Or Balance Dr(Ce) Expenditures Decrease (Cr) Expenditures Balance Appropriation Balan Dr(Cr) Dr(Cr) Cr(De) Crtor 101 Budget Authorization 649,000 549,0 102 Purchase Order Issued 7,100 7,100 641,9 102 Payroll 102 Goods Received 5,400 1,700 162,600 5,350 162,600 479, 167,950 479,3 < Prev 4 of 30 Next > 102 103 Received in Cash 16,4001 47,600 13,900 61,500 Help Save & Exit Sube count 6/7020 Ref 101 Budget Authorization Account / Description General Government Appropriations, Expenditures, and Encumbrances Ledger Encumbrances Encumbrances Encumbrances Increase De Decrease (Cr) Expenditures Balance Expenditures Balance Appropriation Balance Dr(Cr) Dr(Cr) De(Cr) Cr(Dr) Cr(De) 102 102 Purchase Order Issued 649,000 649,000 7,100 7,100 Payroll 541,900 102 Goods Received 5,400 1,700 162,600 5,350 162,600 479,300 167,950 6/7030 Public Safety 479,350 101 102 Budget Authorization Payroll 139,000 139,000 31,400 31,400 107,600 103 6/7050 Culture and Recreation 52,800 160,400 101 Budget Authorization 99,000 99,000 102 102 Purchase Order Issued Goods Received 1,900 97,100 1,900 1,700 1,700 97,300 102 Payroll 15,700 17,400 51,600 6/7070 Miscellaneous 101 Budget Authorization 16,400 10,400 uired uming that there are no other General Fund revenue or expenditure transactions, answer the following questions What were the original approved budget amounts for Estimated Revenues and for Appropriations? ) Which accounts were adjusted during the period and by how much? 2) In total, has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter? Saved Required Assuming that there are no other General Fund revenue or expenditure transactions, answer the following questions. a. What were the original approved budget amounts for Estimated Revenues and for Appropriations? b. (1) Which accounts were adjusted during the period and by how much? (2) In total, has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter? c. (1) What are the current balances of the Estimated Revenues and Appropriations control accounts? (2) What are the current balances of the Revenues, Encumbrances, and Expenditures control accounts? Complete this question by entering your answers in the tabs below. Required A Required B Required C What were the original approved budget amounts for Estimated Revenues and for Appropriations? Estimated Revenues Appropriations Budget Amounts Required B > Help Save & Saved Complete this question by entering your answers in the tabs below. Required At Required B Required C (1) Which accounts were adjusted during the period and by how much? (2) In total, has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter? (1) (2) Has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter? Help Save & Exin Saved Complete this question by entering your answers in the tabs below. Required A Required B Required C (1) What are the current balances of the Estimated Revenues and Appropriations control accounts? (2) What are the current balances of the Revenues, Encumbrances, and Expenditures control accounts? (1) Estimated Revenues Appropriations (2) Revenues Encumbrances Expenditures Current Balance < Required B Dove are