For each of the summarized transactions for the Village of Sycamore General Fund, prepare the general ledger journal entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

1. The budget was formally adopted, providing for estimated revenues of $1,074,000 and appropriations of $1,003,000.
2. Revenues were received, all in cash, in the amount of $1,017,000.
3. Purchase orders were issued in the amount of $484,000.
4. Of the $484,000 in (c), purchase orders were filled in the amount of $476,500; the invoice amount was $474,500 (not yet paid).
5. Expenditures for payroll not encumbered amounted to $516,000 (not yet paid).
6. Amounts from (d) and (e) are paid in cash.

   No	Event	General Journal	Debit	Credit
   A	a.	Estimated Revenues Control
   		Appropriations Control
   		Budgetary Fund Balance
   B	b.	Cash
   		Revenues Control
   C	c.	Encumbrances Control
   		Budgetary Fund BalanceReserve for Encumbrances
   D	d1.	Budgetary Fund BalanceReserve for Encumbrances
   		Encumbrances Control
   E	d2.	Expenditures Control
   		Accounts Payable
   F	e.	Expenditures Control
   		Accounts Payable
   G	f.	Accounts Payable
   		Cash