Department	Budgeted Expenditure[A]
General Government	325,000
Public Education	287,000
Police and Fire	240,000
Seaport Authority	193,000
Roads and Traffic	135,000
Housing and Welfare	75,000
Sum	1,255,000

[A] During the most recent city legislature meeting, the municipal council elected to appropriate these funds.
Estimated revenues were estimated as such:
Source	Estimated Amounts
Tax Revenues	650,000
Customs Duties	354,000
Intergovernmental	102,000
License and Permits	75,000
Fines and Penalties	65,000
Internal Service	22,000
Sum	1,268,000

Other revenues are similarly recorded at the general fund level. Amounts are as follows:
Source	Actual Amounts
Customs Duties	360,000
Intergovernmental	105,000
License and Permits	71,000
Fines and Penalties	57,000
Internal Service	19,000
Sum	612,000

For a refurbishment project initiated last year in the Seaport Authority department, consider these facts:

1) Invoices for items ordered during prior year were received and approved for payment totaling $12 million.

2) Last year, encumbrances of $10 million were recorded.

3) Amounts are chargeable against respective years' appropriations within the Seaport Authority appropriation.

4) Amounts chargeable are booked against the general "Payables" account initially while awaiting Controller's review and analytic.

In a Non-Profit Accounting setting. What, if any, Journal Entries are to be recorded in the General Fund Journal?