Item #	Account Title	Debits	Credits
1	Estimated Revenue Control	250,000
	Appropriations		200,000
	Estimated Other Finances Uses Control		40,000
	Budgetary Fund Balance		10,000
2	Encumbrances Control (Prior Year)	4,800
	Budgetary Fund Balance Reserve For Encumbrances		4,800
3	Deferred Inflows-Property Taxes	21,000
	Revenue Control		21,000
4	Taxes Receivable-current	265,000
	Estimated Uncollectable Current Taxes		1,325
	Revenues Property Tax Revenue		263,275
5	Cash	258,000
	Estimated Uncollectable Current Taxes	7,000
	Property Tax Receivable Current		265,000
	Estimated Uncollectable Current Taxes	6,250
	Property Tax Revenue		6,250
6	Encumbrance (for supplies)	36,000
	Budgetary Fund Balance Reserve For Encumbrances		36,000
7	Reverse Purchasing Order
	Budgetary Fund Balance Reserve For Encumbrances	40,000
	Encumbrances Control		40,000
	Supplies	39,800
	Accounts Payable		39,800
	Accounts Payable	37,800
	Cash		37,800
8	Encumbrances Control	39,900
	Budgetary Fund Balance Reserve For Encumbrances		39,900
	Capital Expenditures	39,900
	Cash		39,900
9	General Government Expenditures	133,900
	Wages Payable	900
	Cash		133,900
10	General Government Expenditures	7,600
	Cash		7,600
11	Other Financing Uses-Transfer Out	4,300
	Cash		4,300
12	General Government Expenditures	850
	Wages Payable		850
13	General Government Expenditures	40,110
	Supplies		40,110
14	Property Tax Revenue	22,600
	Deferred Inflows-Property Taxes		22,600

Post these entries to T accounts?