Aeneral fund journal entries repare entries in the general fund to record the following transactions and events: 1. Estimated revenues for the fiscal year were $250,000 and appropriations were $248,000. 2. The tax levy for the fiscal year, of which 99% is believed to be collectible, was $200,000. 3. Taxes collected were $150,000. 4. A short-term loan of $15,000 was made to the special revenue fund. 5. Orders for supplies were placed in the amount of $18,000. 6. The items ordered in transaction 5 were recelved. Actual cost was $18,150, and vouchers for that amount were prepared. 7. Materials were acquired from the stores fund (an internal service fund) in the amount of S800 (without encumbrance). 8. A $5,000 payment (transfer) was made to the debt service fund. 9. A cash payment of $15,000 was made for the purchase of equipment. 10. Lcenses were collected in the amount of $3,000. 11. The balance of taxes recelvable became delinquent. 12. Delinquent taxes of $30,000 were collected before year-end. The remaining net realizable value of delinquent thexes is expected to be collected uniformly over the first four months of the next fiscal year