Give the entry needed, or explain why no entry is needed.

1. On the first day of the fiscal year, the town council passes a budget that expects $10 million in property tax revenues and authorizes the spending of $7 million for salaries, and $2 million in other general expenditures.
2. On November 1, the town fire department orders a new truck for $200,000. The town uses encumbrance accounting. No payment is made at this point.
3. On December 1, the town fire department receives the new truck. No payment is made at this point. What entry or entries need to be made in the government fund accounts (assume general fund)

On the first day of the fiscal year, the town sends out property tax bills totaling $10,500,000. It expects to collect 10 million either during the fiscal year, or within the following two months, it expects to collect another $300,000 after that time and expects $200,000 to never be collected