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solve this then

2:04 Health and welfare 3. Revenues received (cash) 905.000 Page 79 : record that revision 3-12. Following are transactions and events of the General Fund of the City of Springfield for the fiscal year ended December 31, 2020. 1. Estimated revenues (legally budgeted) 5. Goods and services received (paid in cash) Estimated Actual $5.275.000 $5,285,000 Property $5.545,000 taxes Sales taxes 4.700,000 Licenses and permits 1.700.000 Miscellaneous 800,000 4. Encumbrances issued (includes salaries and other recurring items) General government Culture and recreation Health and welfare Property taxes Sales taxes Licenses and permits Miscellaneous 4,630,000 4.610.000 $5,641,000 4,830.000 1.500,000 905,000 $90,000 500,000 6. Budget revisions Estimated $5,275,000 2. Appropriations 35,285,000 General government Culture and recreation Health and welfare General government Culture and recreation Health and welfare 4,630,000 4.210,000 905.000 1,000,000 Increase apywariations General $140.000 government Culture and 110,000 recreation 7. Fund balance on January 1, 2020, was $75 3,000. There were no outstanding encumbrances at that date. a. Record the transactions using appropriate journal entries. h. Prepare a budgetary comparison schedule for the General Fund. 5. Goods and services received (paid in cash) 3. Revenues received (cash) Page 79 Estimated Actual $5.275,000 $5.285.000 General government Culture and recreation 4.630,000 4,610,000 2:04 6 3. Revenues received (cash) Page 79 Health and welfare 905.000 ii record that revision. 3-12. Following are transactions and events of the General Fund of the City of Springfield for the fiscal year ended December 31, 2020. 1. Estimated revenues (legally budgeted) 5. Goods and services received (paid in cash) Property $5.545,000 taxes Sales taxes 4,700,000 Licenses and permits 1.700,000 Miscellaneous 800,000 4. Encumbrances issued (includes salaries and other recurring items) Estimated Actual $5,275,000 $5,285,000 $5,641,000 General government Culture and recreation Health and welfare 4,630.000 4,610,000 4.830,000 905,000 Property taxes Sales taxes Licenses and permits Miscellaneous 2. Appropriations 890,000 1.500.000 500,000 6. Budget revisions Estimated General $5,275,000 government Culture and 4.630,000 recreation Health and welfare 905,000 5. Goods and services received (paid in cash) $5,285.000 General government Culture and recreation Health and welfare Increase appropriations: General Bovernment Culture and recreation $140,000 4.210,000 110,000 1,000,000 3. Revenues received (cash) Estimated Actual $5,275,000 $5,285.000 Page 79 General government Culture and recreation 7. Fund balance on January 1, 2020, was $753,000. There were no outstanding encumbrances at that date a. Record the transactions using appropriate journal entries. h. Prepare a budgetary comparison schedule for the General Fund. 4,630,000 4,610,000 4-29 Job costing; variation on actual, normal, and variation from normal costing. Creative Solutions designs Web pages for clients in the education sector. The company's job-costing system has a single direct cost category (Web-designing labor) and a single indirect cost pool composed of all overhead costs. Overhead costs are allocated to individual jobs based on direct labor-hours. The company employs six Web designers. Budgeted and actual information regarding Creative Solutions follows: Budget for 2014 Direct labor costs $273,000 Direct labar-hours 10,500 Overhead costs $157,500 Actual results for 2014: Direct labor costs $285,000 Direct labor-hours 11,400 Overhead costs $159,600 1. Compute the direct cost rate and the indirect cost rate per Web-designing labor-hour for 2014 under (a) actual costing. (b) normal costing, and (c) the variation from normal costing that uses budgeted rates for direct costs 2. Which method would you suggest Creative Solutions use? Explain. 3. Creative Solutions' Web design for Greenville Day School was budgeted to take 86 direct labor-hours. The actual time spent on the project was 79 hours. Compute the cost of the Greenville Day School job using (a) actual costing, (b) normal costing, and (c) the variation from normal costing that uses budgeted rates for direct cost