For each of the summarized transactions for the City of Claremont General Fund, prepare the general ledger journal entries.

1. The budget was formally adopted, providing for estimated revenues of $1,073,000 and appropriations of $1,001,000.
2. Revenues were received, all in cash, in the amount of $1,015,000.
3. Purchase orders were issued in the amount of $482,000.
4. Of the $482,000 in (c), purchase orders were filled in the amount of $475,500; the invoice amount was $473,500 (not yet paid).
5. Expenditures for payroll not encumbered amounted to $514,000 (not yet paid).
6. Amounts from (d) and (e) are paid in cash.