J. 1.1.\"..- LULLUWLIJE umuhuuuo U'L-'L-ullL-LI- LUJ. lal.I.'L- kill-j U1 J'ULLIIELLLIJL- n'.'l unuum e'uuu- 1. LEI The budget prepared for the scal year included Total estimated revenues of $2,??4 and appropriations of $2,593,0. Encumbrances issued against the appropriations during the year were $931,0. The current year=s ta}: levv of $2,5={l was recorded; uncollectibles were estimated as $65'. Collections of delinquent taxes 'om prior vears' levies totaled $132,; collections of the current year's levv totaled $1,459,00. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in Transaction {2) of this problem. The estimated liability was $351,313. Actual costs were $35,5[l. Revenue other than taxes collected during the pear consisted of licenses and permits, $3 li; intergovernmental revenue, $4,; and $, of miscellaneous revenues. Payments on Vouchers Payable totaled $1,505,1'J. Prepare journal entries in the General Fund general journal to record the transactions. (Subsidiary detail may be omitted.)