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Following are descriptions of transactions and other financial events for the City of Tetris for the year ending December 2017. Not all transactions have been included here. Only the general fund formally records a budget. No encumbrances were carried over from Paid salary for police officers $ 21,000 40,000 232,000 Estimated revenues Received invoices for rent on equipment used by fire department during last four months of the year Paid for newly constructed city hall Made commitment to Received cash from bonds sold for construction purposes Placed order for new sanitation truck Paid salary to ambulance drivers-money derived from state 3,000 1,044,000 111,000 300,000 154,000 ambulance government grant given for that purpose Paid for supplies for school system Made transfer from General Fund to eventually pay off a 24,000 16,000 33,000 120,000 long-tern debt Received but did not pay for new anbulance Levied property tax receivables for 2017. City anticipates that 95% ($190,000) will be collected during the year and 5% will be uncollectible Acquired and paid for new school bus 200,000 40,000 14,000 225,000 (not previously accrued ) The following questions are independent although each is based on the preceding information. Assume that the government is preparing information for its fund financial statements. a. What is the balance in the Budgetary Fund Balance account for the budget for the year? Is it a debit or credit? d. Assume that new ambulance was received on December 31, 2017. Provide all necessary journal entries on that date. e. Prepare all journal entries that should have been made when the $33,000 transfer was made for the eventual payment of a long- term debt f. What amount of revenue would be recognized for the period? g. What are the total expenditures? h. What journal entry or entries were prepared when the bonds were issued