Assume that the City of Nablus maintains its books and records in a manner that facilitates preparation of the fund financial statements... $($b$)$ The City Board approved a budget with revenues estimated to be $$800$ and expenditures of $$850.($c$)$ The City received the items that had been ordered in the prior year at an actual cost of $$125$ instead of $150$ as estimated. $($d$)$ The City ordered equipment at an estimated cost of $$70.($e$)$ The City incurred salaries expenditures during the year totaling $$600.$ The City paid these in cash. $($f$)$ The City received part of the equipment at an actual cost of $$55.($g$)$ The City earned and collected $,$ in cash, fees revenues of $ $850$INSTRUCTIONS :$-$ a$)$ Prepare the necessary journal entries. b$)$ Prepare the necessary closing entries at December $31.$