Inventory transactions can be derived from a limited amount of data

The following schedule shows the amounts related to supplies that a city debited and credited to the indicated account during a year (not necessarily the year end balances),excluding closing enteries.The organization records its budget,numbers all its expenditures ,and initially vouchers al payments. It accounts for supplies on a purchase basis.

Details. Dr.($) Cr.($)

Cash. 70

Inventory. 0

Vouchers payable

(Appropriation).

_______________________

Encumbrance. 0 115

_______________________

Expenditures. 58

Reserve for encumbrance 58

Unassigned fund. 93

________________________

Non spendable fund balance. 0. 0.

(Supplies inventory). __________________________

1) some information is mission, by reconstructing the entries that the organization made during the year, you are to determine the missing data. The city began the year with $5,000 of supplies in inventory and ended the year with $6,000

2) Assume instead that the city accounts for supplies on a computation basis, which of the preceding amounts ( assuming that appropriations remained unchanged) would be different? What would be the new value(s)?