-7 (Journal entries and subsidiary ledgers) The events and transactions listed below took place in the General Fund of Lawton City during fiscal 2013. Prepare the necessary general journal entries. 1. The General Fund annual operating budget was adopted as follows: 2. Purchase orders were issued for supplies with the following estimated costs: 3. Revenues were received in cash as follows: 4. Some of the supplies ordered in transaction 2 were received and accepted, and vouchers were approved for payment, as follows. (Amounts shown in the "Estimated" column are the purchase order amounts; amounts shown in the "Actual" column are the approved invoice amounts.) 5. Additional revenues were received in cash as follows: Chapter 3 - Budgetary Considerations in Governmental Accounting 99 6. Additional purchase orders from transaction 2 were fulfilled with the following estimated and actual costs