Could you also check if the journal entries I made were correct or need to be changed? if so what are the right entries.

Prepare journal entries based upon the following transactions for the City of Cannonville. Upon completion prepare a trial balance prior to the closing entries. The following transactions relate to the City of Cannonville for their general fund for year ended December 31, 2021. Part A: Prepare in good form the following journal entries. Enter all dollar amounts with values since cell references not provided. Enter debit entries before credit entries. General Journal For Year Ending December 31, 2021 Ref Account (Debit) Account (Credit) DEBIT CREDIT On Feb 1st, Estimated revenues were $1,200,000 ( $905,000 was estimated for property tax, $200,000 for sales tax, and $95,000 in other revenues) and appropriations totaled $1,196,000. All expenditures are considered general government. On April 1st cash receipts totaled $870,000 for property taxes and $200,000 for sales taxes, and 75,000 for other taxes. \begin{tabular}{|c|l|r|r|} \hline 4/1/2021 & Cash & 1,145,000 & \\ \hline & Property Tax Revenue & & 870,000 \\ \hline & Sales Tax Revenue & 200,000 \\ \hline \end{tabular} On May 1st the city council passed an amendment to the budget to increase appropriations for community events by $100,000. They reduced the appropriation for general government expenditures for te full amount. 5/1/2021Appropriations-CommunityEventsAppropriations-GeneralGovernment100,000100,000 On June 3rd, contracts were issued for two community events in the amount of $90,000. 6/3/2021Encumbrances90,000BudgetaryFundBalance-ReservedforEncumbrances90,000 Services were performed on June 28 th relating to $82,000 of the June 3rd contracts; the actual invoices were $80,000. Reverse the encumbrance. 6/28/2021BudgetaryFundBalance-ReservedforEncumbrancesEncumbrances82,00082,000 Services were performed on June 28 th relating to $82,000 of the June 3rd contracts; the actual invoices were $80,000. Record the actual expenditure. \begin{tabular}{|c|c|r|r|} \hline 6/28/2021 & Community Events Expenditures & 80,000 & \\ \hline & Accounts Payable & & 80,000 \\ \hline \end{tabular} On August 5th, invoices were received for general governmental expenditures in the amount of $950,000. 8/5/2021AccountsPayableGeneralGovernmentExpenditures950,000950,000 On September 29th, accounts payable were paid in the amount of $1,025,000. \begin{tabular}{|r|r|r|r|r|} \hline & & & \\ \hline 9/29/2021 & Accounts Payable & 1,025,000 & \\ \hline & Cash & 1,025,000 \\ \hline \end{tabular} Preparing closing entries as of December 31. Record closing entries for budgeted amounts. Preparing closing entries as of December 31. Record closing entries for encumbrances. 12/31/2021BudgetaryFundBalance-ReservedforEncumbrancesEncumbrances8,0008,000 Preparing closing entries as of December 31. Record closing entries for actual amounts. Part B: Prepare a preclosing trial balance. Use cell references from Part A to complete. \begin{tabular}{l|l|l|} \hline & \multicolumn{2}{|c|}{ Preclosing Trial Balance } \\ \hline Account Name & DEBIT & \\ \hline Cash & & \\ \hline Property Taxes Receivable & & \\ \hline Accounts Payable & & \\ \hline Property Tax Revenue & & \\ \hline Sales Tax Revenue & & \\ \hline Other Revenue & & \\ \hline Community Events Expenditures & & \\ \hline General Government Expenditures & & \\ \hline Estimated Revenues-Other & & \\ \hline Estimated Revenues-Property Tax & & \\ \hline Estimated Revenues-Sales Tax & & \\ \hline Appropriations-General Government & & \\ \hline Appropriations-Community Events & & \\ \hline Budgetary Fund Balance & & \\ \hline Encumbrances & & \\ \hline \begin{tabular}{l} Budgetary Fund Balance - \\ Reserved for Encumbrances \end{tabular} & & \\ \hline \multicolumn{1}{|c|}{ Total } & & \\ \hline \end{tabular} Part C: Using the information from the Preclosing Trial Balance in Part B and the beginning balances if applicable, create The Statement of Revenues, Expenditures and Changes in Fund Balance for year ended December 31, 2021. Note that beginning balances were as follows: \begin{tabular}{|l|r|r|} \hline Account Name & Debit & Credit \\ \hline Cash & 80,000 & \\ \hline Property taxes receivable & 185,000 & 50,000 \\ \hline Accounts Payable & & 215,000 \\ \hline Fund balance (unassigned) & & \\ \hline \end{tabular}