(Budgetary entries) Harmon School District's General Fund accounts for all revenues and expenditures. At the start of school year 2019 (which runs from July 1,2018 to June 30,2019 ) the fund balance is $280,000. The approved budget for 2019 follows. Prepare the journal entry to record the approved budget. What will be the size of the fund balance at the end of the year if actual revenues and expenditures are exactly as budgeted? (Encumbrances and payment) On August 10, 2018, Harmon School District (Exercise E4-24, above) issued a purchase order for school supplies in the amount of $50,000. On August 20 , the school supplies arrived, together with an invoice for $52,000. The invoice was approved for payment because the purchase order allowed for price increases up to 5 percent. The invoice was paid on August 30. Prepare the entries necessary to record the encumbrance, approval for payment of the invoice, and payment of the invoice. (Salary payment and accrual) During its fiscal year ended June 30, 2019, Harmon School District (Exercise E4-24, above) paid salaries of $2,160,000, chargeable to the Instruction appropriation. Instruction salaries for the last bi-weekly pay period in June 2019 in the amount of $120,000 will be paid on July 5, 2019. Prepare journal entries to record instruction salary expenditures for fiscal year 2019 . (Encumbrances and approval for payment) The sheriff's office in the village of Hutchison had a General Fund appropriation of $85,000 for public safety supplies. On April 25 the sheriff ordered supplies with a quoted price of $80,000. On May 15 one half of the supplies arrived, along with an invoice for $40,000. On June 6 , the other half of the supplies arrived, accompanied by an invoice for $42,000. Both invoices were approved for payment. Prepare journal entries to record the encumbrance and acceptance of the supplies. Also, state the balance available for spending in the public safety supplies appropriation after acceptance of the second delivery of supplies