Help all of them below and give answers only. Thankyou.

1. An Encumbrance of $5,000 for materials that were closed out during the prior 2016 period need to be reestablished. 2. Revenues were estimated at $110,000; appropriations of $108,000 were made. 3. An order for materials placed at the end of the preceding year and estimated to cost $10,000 was received; the invoice indicated an actual cost of $9,500. 4. Taxes of $110,000 were levied for the current period; an allowance of 5 percent was made for possible losses. 5. Collections were made as follows: Current Taxes ........................................ $90,000 Delinquent Taxes ..................................... 10,000 Interest and Penalties Receivable on Taxes ................ 300 Accounts Receivable ................................... 5,000 6. Taxes totaling $20,000 have become delinquent; the balance of Allowance for Uncollectible Taxe37Current was reclassied to Allowance for Uncollectible Taxes Delinquent. 7. Delinquent taxes of $2,000 were written off; interest and penalties receivable on taxes of $20 were also written off