Ch. 4 Part 1 General Fund Record journal enhies for the following transactions for fiscal year 2013'r and post them to the general ledger. Round any computations to the nearest doilar. Use control accounts for revenues, expenditures, and budgetary accounts [subsidiary accounts are not required). Entry Reference 1 2 kin-FI- \"HIE?! Encumhrances of $ 12,000 for purchase orders outstanding at the end of 2010 were reestablished. The January 1, 2012, balance in Deferred Inows Property Taxes relates to the amount of the 2010 levy that was expected to be collected more than 00 days after December 31. This amount should be recognized as 2012 revenues. A general tart levy in the amount of $0,000,000 was made. It is estimated that 205. percent (.0225) of the tart will be uncollectible. Tait anticipation notes in the amount of $500,000 were issued. Goods and supplies related to all encumbrances outstanding as of December 31, 2010 were received, along with invoices amounting to $10,000; the invoices were appmved for payment. The City maintains immaterial amounts in supply inventories and it is the practice of the City to charge supplies to expenditure when received. All accounts payable and the amount due other funds were paid. The General Fund collected the following {55 10,011,500) in cash: I prior year taxes, $150,000; I interest and penalties receivable on prior year taxes, $3,500; I current taxes, $0,400,000; I $210,000 previously recorded as due from the state government; I licenses and permits, $000,000; I sales taxes, $2,000,000; and I miscellaneous revenues, $350,000