For each of the following transactions: a. Identify the fund in which the entries are recorded. b. Prepare the necessary journal entries. Only make the entries for the Fund-Based Financial Statements for the fiscal year ended 6/30/2018. 1. The board of commissioners of the Metro City adopted a General Fund budget for the year ending June 30, 2018, which indicated revenues of $3,800,000, bond proceeds of $520,000, appropriations of $900,000 for salaries, $800,000 for advertising, $400,000 for supplies, and $600,000 for utilities, and also operating transfers out of $980,000