8. Revenue other than taxes collected during the year consisted of licenses and permits, $384,000; intergovernmental revenue, $411,000; and $77,000 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and, therefore, are recorded as General Revenues at the government-wide level. \begin{tabular}{|l|l|l|l|l|} \hline 8 & General Fund & Cash & & \\ \hline & & & Revenues & \\ \hline & & & & \\ \hline & Governmental Activities & Cash & & \\ \hline & & Program Revenues_General Government & & \\ \hline & & Program Revenues_Public Safety & & \\ \hline \end{tabular} 9. A transfer of $23,000 was made to the debt service fund for principal and interest payments. \begin{tabular}{|c|l|l|l|l|} \hline 9 & General Fund & Other Financing Uses-Interfund Transfers Out & 23,000 & \\ \hline & & & & \\ \hline & & & & \\ \hline & Governmental Activities & No Journal Entry Required & & \\ \hline & & & & \\ \hline & & & & \\ \hline 10. Payments on Vouchers Payable totaled \$2,515,000. & & \\ \hline 10 & General Fund & & & \\ \hline & & & \\ \hline & Governmental Activities & & & \\ \hline \end{tabular} a2. Post the above transactions into the appropriate subsidiary ledgers. \begin{tabular}{|c|l|l|l|l|} \hline \multicolumn{5}{|c|}{ CITY OF EVERGREEN } \\ \hline \multicolumn{5}{|c|}{ General Fund } \\ \hline \multirow{2}{*}{ Estimated Other Financing Uses Ledger } \\ \hline Transaction & \multicolumn{1}{|c|}{ Account Description } & EstRevenuesDr(Cr) & RevenuesCr(Dr) & BalanceDr(Cr) \\ \hline & Estimated Other Financing Uses & & & \\ \hline 1 & Budget & & & \\ \hline 9 & Recorded Revenues & & & \\ \hline \end{tabular} a-1. Prepare general journal for fiscal year 2023 for the General Fund and for the governmental activities. (If no entry is required fo transaction/event, select "No Journal Entry Required" in the first account field.) The following transactions occurred during the 2023 fiscal year for the City of Evergreen. For budgetary purposes, the clty reports encumbrances in the Expenditures section of Its budgetary comparison schedule for the General Fund but excludes expenditures chargeable to a prlor year's approprlation. 1. The budget prepared for the fiscal year 2023 was as follows: 2. Encumbrances Issued agalnst the approprlations during the year were as follows: 3. The current year's tax levy of $2,084,000 was recorded; uncollectlbles were estimated to be $75,000. 4. Tax collections of the current year's levy totaled $1,469,000. The City also collected $142,000 in taxes from the prior year's levy in the first 60 days after year-end. (These delinquent collectlons had been anticipated prlor to year-end.) 5. Personnel costs during the year were charged to the following approprlations in the amounts indicated. Encumbrances were not recorded for personnel costs. Because no liabilitles currently exIst for withholdings, you may ignore any FICA or federal or state Income tax withholdings. (Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activitles general journal at the government-wide level.) 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,670. Encumbrances had been recorded in the prior year for these items in the amount of $14,100. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 6. Involces for all Items ordered during the prior year were recelved and approved for payment in the amount of $14,670. Encumbrances had been recorded in the prior year for these Items in the amount of $14,100. The amount chargeable to each year's approprlations should be charged to the Public Safety approprlation. 7. Involces were recelved and approved for payment for Items ordered in documents recorded as encumbrances in Transaction (2) of this problem. The following approprlations were affected. 8. Revenue other than taxes collected during the year consisted of IIcenses and permits, $384,000; Intergovernmental revenue, $411,000; and $77,000 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the Intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not Identlfiable with any function and, therefore, are recorded as General Revenues at the government-wide level. 9. A transfer of $23,000 was made to the debt service fund for principal and interest payments. 10. Payments on Vouchers Payable totaled $2,515,000. Additional Information follows: The General Fund Fund BalanceUnassigned account had a credit balance of $106,900 as of December 31,2022 ; no entrles have been made in the Fund Balance-Unassigned account during 2023. 4. Tax collections of the current year's levy totaled $1,611,000; collections from prior years' levies totaled $142,000