Comprehensive General Fund Review The Wayne City Council approved and adopted its general fund budget for 2023. The budget contained the following amounts: Estimated revenues $70,000,000 Appropriations 66,000,000 Estimated transfers in 1,000,000 Estimated transfers out 6,000,000 During 2023, various transactions and events occurred which affected the general fund. The legal budgetary basis is used. Required For items 140, indicate whether the item should be debited (D), credited (C), or is not affected (N) in the general fund. a. Items 15 involve recording the adopted budget 1. Estimated revenues Answer 2. Fund balanceunassigned Answer 3. Appropriations Answer 4. Estimated other financing sources Answer 5. Expenditures Answer b. Items 610 involve recording the 2023 property tax levy. It was estimated that $500,000 would be uncollectible. 6. Property taxes receivable Answer 7. Bad debt expense Answer 8. Allowance for uncollectibles Answer 9. Revenues Answer 10. Estimated revenues Answer c. Items 1115 involve recording encumbrances at the time purchase orders are issued. 11. Encumbrances Answer 12. Fund balanceassigned Answer 13. Expenditures Answer 14. Accounts payable Answer 15. Purchases Answer d. Items 1620 involve recording expenditures that had been previously encumbered in the current year. 16. Encumbrances Answer 17. Fund balanceassigned Answer 18. Expenditures Answer 19. Accounts payable Answer 20. Fund balanceunassigned Answer e. Items 2125 involve recording the transfer made to the Library debt service fund. No previous entries were made regarding this transaction. 21. Expenditures Answer 22. Due from Library debt service fund Answer 23. Cash Answer 24. Other financing uses Answer 25. Encumbrances Answer f. Items 2640 involve recording the closing entries (other than encumbrances) for 2023. 26. Estimated revenues Answer 27. Due to special revenue fund Answer 28. Appropriations Answer 29. Estimated other financing uses Answer 30. Expenditures Answer 31. Revenues Answer 32. Other financing uses Answer 33. Bonds payable Answer 34. Bad debt expense Answer 35. Depreciation expense Answer 36. Fund balanceassigned Answer 37. Encumbrances Answer 38. Transfers out Answer 39. Due from enterprise fund Answer 40. Deferred inflows of resources Answer Please answer all parts of the question.