City of Orange incurred the following transactions during the FY 2020.

Requirement 1: Record in journal entries the effect of the transactions on the General Fund.

1. The budget for FY 2014 provided for General Fund estimated revenues totaling $600,000 and appropriation totaling $650,000.
2. Revenue was received in cash from charge of service, and fines and forfeits in the amount of $100,000.
3. Purchase order for office supplies in the amount of $90,000 was issued to vendors.
4. $60,000 of suppliers encumbered in transaction 3) was received. The actual invoice is $61,000 but not paid.
5. Paid wage expenditures (not encumbered) for the general government amounted to 30,000.
6. Paid off the accounts payables from 4)

Requirement 2: Calculate the unrealized revenue and remaining available appropriation based on the above transactions.

Requirement 3 (Bonus 5 points): Prepare the Statement of Revenue, Expenditure, and change in Fund Balance.