GivenPrior Year $-$ gov widePrior Year $-$ Gen FundKecord the budget in the general lournal for the General rund of the town of Brighton for riscal vear $2023\mathrm{.}2$ Record estimated cost of supplies ordered and service contracts signed:General GovernmentHealth and welfareCulture and recreation$15,000$J$\mathrm{.}00020,5903.3$a$.3$h A nortion of the sunnies and contracts with outside vendors $($#$2$ above$)$ were filled durins the vegr at an actual cost of $521\mathrm{.}700($estimated cost was $$22,415).$General GovernmentPublic Works$2,3005\mathrm{.}6001$Health and WelfareCulture and Kecreation$14,4154$a The General Fund orderd a new copier during the year at a ost of $$15,000\mathrm{.}4$b$,4$c$,4$d Copier ordered in $4$a was received a t a cost of $$14,550$reverser encumbrance by the amount of the original order record nurchase as and exnenditure in teneral Fund records the asset in the Governmental Activities$5$ Paid vouchers payable of $$341,700($$$320,000$ balance from $2022,$ $$21,700$ from $3$a$,$ and balance due to the federal government$).$ Note: Includes the general fund and governmental activities$\mathrm{.}6$ Processed Payroll for January $2023$:$252,00017,210$rayrol laxes $($Employer$)$Withholding TaxesFederal WHBreakdown!General GovernmentPublic SafetyPublic worksHealt and WelfareCulture and Recreation$25,2009\mathrm{.}040119,278202,40237\mathrm{.}72120,54013,564|6$b Recording payroll in #$6$ at the government$-$wide level:General Government$37,721|($Seneral $($Sovernment$1680631$Public Safety$31,390$Public works$20,540$Healt and WelfareCulture and Recreation$13,564|$Paid emolovees pavroll owed from above Note: both the general fund and governmental activities:$8$a Assume property taxes totalled $$2,653,061$ and uncollectible rate of $2\%.$GrossUncollectible$2,653,06153,0619$ The government collected $$2,350,408$ of the property taxes levied in $8$a$\mathrm{.}10$ Balance of property taxes due that were not paid were $$302\mathrm{.}653\mathrm{.}10$a The government does not expect to collect the delinquent taxes within $60$ days of year$-$end$\mathrm{.}1$la s$15\mathrm{.}320$ was assessed in penalties and interest for the delinquent property taxes. the government expects to collect$41080012$a$.12$b Additional interest on delinquent taxes paid below. not previously recorded amounted to $$400\mathrm{.}13$a$,13$b$,13$c Collected $$214,130$ of $2022$ delinquent taxes $($see general fund balance sheet$)\mathrm{.}14$ The treasurer of the government approves the write off of $$26,300$ delinquent taxes and interest of $41,615$accumulated to date$\mathrm{.}15$a$,15$b Collected revenues from various sources of $$380,500,$ sales tax of $$24,500$ are expected to be collected within daysot year end.Sales taxesLicenses and permitshines and horteitsCharges for servicesMiscellaneous Revenues$145\mathrm{.}8001100,000|191\mathrm{.}0007,0001,200$I Government aniticipated needs exceed current cashtlow so they borrow so$00\mathrm{.}000($tax anticipation note$)\mathrm{.}17$ Cashflow improves due to tax collections and decides to retire the note from above.Note$600,000$Interest$7\mathrm{.}90018$ A review of the budgeted to actual revenues showed the following:Higher than budgeted revenues expected$15,000$Decrease in public Works$30,000$A borodriationsIncrease in public SafetyAppropriations$80\mathrm{.}00019$a$,19$b$,15$Receipt of goods ordered in $2022($prior year$).$Encumbered$127,000$Invoice cost$127\mathrm{.}25020.20$a$.20$t: Interdepartmental requisitions for supplies with an estimated cost of $$247\mathrm{.}360$ were submitted to the town ofBrighton's Supplies Fund $($encumbered$)\mathrm{.}247,360$Actual billinvored$249,750$Note: internal service fund paid $35\%$ less for the inventory encumbered by other entities $(35\%$ markup$)20$c Entry to Supplies Fund for above transaction$21$ General Fund pays theliability due to the Supplies Fund$\mathrm{.}122$a$.22$h Public Satety $($Cieneral Ledger rund$)$ received an noice from the water utility fund for $130\mathrm{.}0023$a$,23$b Water utility Fund pays $$25,000$ to the General Fund in lieu of taxes for an amount that fairely represents thevalueof services received from the general government$24$ Assume that supply purchases totalled $$260,000\mathrm{.}25$ Year end inventory showed an ending balance of $$65,000($Prior year ending was $$55,000).$