E3-23 Subsidiary Ledgers [LO 3-4] The printout of the Revenues and Appropriations subsidiary ledger acoounts for the General Fund of the City of Augusta as of March 31, 2017, appeared as follows: Revenues Ledger Est. Revenues Dr(Cr) Revenues Cr(Dr) Balance Dr(Cr) Account Ref Year 3/4020 Account Title Taxes-Real Property 101 2017 Budget Authorization 102 2017 Received in Cash 767,000 767,000 215,300551,700 3/4050 Licenses and Permits 101 2017 Budget Authorization 102 2017 Received in Cash 117,000 117,000 11,700 05,300 3/4070 101 2017 Budget Authorization 102 2017 Received in Cash 103 2017 67,000 50,300 64,500 67,000 16,700 14,200 Encumbrances Encumbrances Encumbrances Expenditures Increase Dr Balance Expenditures Balance Appropriation Balance Dr(Cr) Dr(Cr) Dr(Cr) AccountRef Account/ Description 5/6/7020 (Cr) Cr(Dr) Cr(Dr) General Government 101 Budget Authorization 102 Payroll 103 Utilities and Others 165,300 13,300 165,300 178,600 652,000 652,000 486,700 473,400 5/6/7030 Public Safety 101 Budget Authorization 102 Payroll 42,000 142,000 115,300 26,700 26,700 5/6/7050 Health and Welfare 101 Budget Authorization 102 Goods Received 102,000 102,000 88,700 13,300 13,300 5/6/7070 Miscellaneous 101 Budget Authorization 51,700 51,700