In the government unit there are many transactions:

The governing board adopted budget in which agency revenues were estimated at $$5600$ and expenditures of $$7000$

$2-$ It collected $$2300$ in taxes.

$3-$It ordered furniture for $$3000.$

$4-$ It received and paid for $$2800$ of furniture that have been previously encumbered.

$5-$ It incurred $ $2500$ in repairs expenditures $.$

$6-$It contracted for cleaning services that is estimated will cost $$2200.$

Instructions:

Journalize these transactions.

$2-$Prepare closing entries at the end of the year.