Estimated revenues (legally budgeted): Record the transactions using appropriate journal entries. Appropriations: Record the transactions using appropriate journal entries. Revenues received (cash): Record the transactions using appropriate journal entries. Following are transactions and events of the General Fund of the City of Springfield for the fiscal year ended December 31, 2020. 1. Estimated revenues (legally budgeted) Property taxes Sales taxes $5,641,000 Licenses and permits Miscellaneous 4,83,000 1,500,000 2. Appropriations General government Culture and recreation $5,285,00 Health and welfare 4, 210,09 3. Revenues received (cash) Property taxes $5,545,000 Sales taxes Licenses and permits 4, 790,000 Miscellaneous 1,79,9 890,090 4. Encumbrances issued (includes salaries and other recurring items) General government Estimated Culture and recreation $5,275,00 Health and welfare 4,63,69e 905,690 5. Goods and services received (paid in cash) General government Estimated Actual Culture and recreation $5,275,00$5,285,00 Health and welfare 4,63,0004,610,000 995,000890,000 6. Budget revisions Increase appropriations: General government $140,690 Culture and recreation 110 , 7. Fund balance on January 1,2020 , was $753, 090 . There were no outstanding encumbrances at that date. a. Record the transactions using appropriate journal entries. b. Prepare a budgetary comparison schedule for the General Fund. \begin{tabular}{|l||c|c|c|c|c|c|} \hline EstimatedRevenues & Appropriations & RevenuesrecdCash & GoodsandServESTIMATED & GoodsandServACTUAL & Budgetrevisions & BudgetedComparisonSchedule \\ \hline \end{tabular} Encumbrances issued (includes salaries and other recurring items): Record the transactions using appropriate journal entries. $5,641, 00 4, 830,000 1,500,00 500,000 $5,285,00 4, 210,000 1,0,0 $5,545,000 4, 790,000 1, 790,090 890,090 4. Encumbrances issued (includes salaries and other recurring items) General government Estimated Culture and recreation Health and welfare $5,275,0 4,63,000 905,600 5. Goods and services received (paid in cash) Estimated Actual General government $5,275,0$5,285,0 Culture and recreation Health and welfare 4,63,0004,610,000 905,600890,000 6. Budget revisions Increase appropriations: General government $14,00 Culture and recreation 110 , 7. Fund balance on January 1,2020 , was $753, 090 . There were no outstanding encumbrances at that date. a. Record the transactions using appropriate journal entries. b. Prepare a budgetary comparison schedule for the General fund. \begin{tabular}{|l|l|l|} \hline EstimatedRevenues & Appropriations & RevenuesrecdCash \\ \hline \end{tabular} Goods and services received (paid in Cash - ESTIMATED): Record the transactions using appropriate journal entries. \begin{tabular}{|l|l|l|l|l|l|l|} \hline \multicolumn{2}{|c|}{ General Journal } & \multicolumn{2}{c|}{ Subsidiary Ledger } \\ \hline & \multicolumn{2}{|c|}{ Debits } & Credits & Debits & Credits \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \end{tabular} Following are transactions and events of the General Fund of the City of Springfield for the fiscal year ended December 31, 2020. 1. Estimated revenues (legally budgeted) Property taxes Sales taxes Licenses and permits Miscellaneous 2. Appropriations General government Culture and recreation Health and welfare 3. Revenues received (cash) Property taxes Sales taxes Licenses and permits Miscellaneous $5,285, 4, 210,000 $5,545,00 4, 790,00 1,70,09 800,090 4. Encumbrances issued (includes salaries and other recurring items) General government Culture and recreation Health and welfare 5. Goods and services received (paid in cash) General government Culture and recreation Health and welfare 6. Budget revisions Increase appropriations: General government Culture and recreation $14,09 110,090 5,275,0Estimated 4, 630, 985,600 Estimated Actual $5,275,0$5,285,0 4,630,0004,610,000 995,000890,000 7. Fund balance on January 1,2020 , was $753, 909 . There were no outstanding encumbrances at that date. a. Record the transactions using appropriate journal entries. b. Prepare a budgetary comparison schedule for the General fund. Goods and services received (paid in Cash - ACTUAL): Record the transactions using appropriate journal entries. \begin{tabular}{|l|l|l|l|l|l|} \hline & \multicolumn{2}{|c|}{ General Journal } & \multicolumn{2}{c|}{ Subsidiary Ledger } \\ \hline & \multicolumn{2}{|c|}{ Debits } & Credits & Debits & Credits \\ \hline & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} Goods and Serv ESTIMATED Budget revisions Budget Revisions: Record the transactions using appropriate journal entries. Prepare a budgetary comparison schedule for the General Fund