(Journal entries and subsidiary ledgers) e following General Fund transactions and events of Mercurv Township for the fiscal year ended Decem ber 31, 2008. Al and nake the necessary postings thereto. Assume that Mercury Township vouchers all expenditures prior to payment. When you have finished your work, reter so, prepare revenue and appropriations subsidiary ledgers uestions as of the end of fiscal 2008: a. What are the General Fund revenue variances by source? In total? b. What is the remaining available appropriation for the General Government function? The Public Safety function? The Recreation function? The Gen- eral Fund in total