Journal entries for the following: Record the appropriate amounts in the detail budgetary or actual accounts. Be sure to record the paragraph number (e.g., 4-a-1) in the [Transaction Description] window for each entry. 1. [Para. 4-a-1] Tax anticipation notes were issued in the amount of $400,000. 2. [Para. 4-a-2] Property taxes were levied in the amount of $6,200,000. It is estimated that 3 percent of the tax will be uncollectible. 3. [Para. 4-a-3] The General Fund paid $350,000 on the vouchers payable that were outstanding at the end of FY 2013. 4. [Para. 4-a-4] Purchase orders, contracts, and other commitment documents were issued in the following amounts for the following functions: General Government $ 394,900 Public Safety 1,143,000 Public Works 915,420 Health and Welfare 663,600 Culture and Recreation 461,080 Miscellaneous 86,000 Total $3,664,000 5. [Para. 4-a-5] The General Fund collected the following amounts in cash: Delinquent Taxes, $418,000; Interest and Penalties Receivable on Taxes, $20,860; Sales Taxes, $251,000; Licenses and Permits, $468,000; Fines and Forfeits, $605,000; Intergovernmental Revenues, $500,000; Charges for Services, $351,000; and Miscellaneous Revenues, $110,500. (Note: For the General Fund detail revenue accounts, select Received in Cash from the drop-down [Transaction Description] menu.) For governmental activities at the government-wide level, all Licenses and Permits and Charges for Services were attributable to the General Government function. Fines and forfeits were collected by General Government departments in the amount of $285,000 and by Public Safety departments in the amount of $320,000. Intergovernmental Revenues should be credited to Program RevenuesGeneral GovernmentOperating Grants and Contributions. 6. [Para. 4-a-6] The General Fund paid the $13,000 reported as Due to Other Funds at the end of FY 2013. This amount was reported as Internal Payables to Business -type Activities at the government-wide level. (Note: Do not record this transaction in the Water Utility Fund until instructed to do so in Chapter 7 of this case.) 7. [Para. 4-a-7] Delinquent taxes receivable in the amount of $26,000 were written off as uncollectible. Interest and penalties accrued on these taxes in the amount of $1,300 were also written off. 8. [Para. 4-a-8] Collections of current year property taxes totaled $5,964,000. 9. [Para. 4-a-9] General Fund payrolls totaled $4,199,100. Of that amount, $553,400 was withheld for employees federal income taxes, $316,000 for employees FICA tax liability, and $88,100 for state income taxes; the balance of $3,241,600 was paid in cash. Encumbrances are not used for payroll. The payroll amounts by function are as follows: General Government $ 1,135,066 Public Safety 2,047,942 Public Works 497,464 Health and Welfare 263,538 Culture and Recreation 255,090 Total $4,199,100 10. [Para. 4-a-10] A liability was recorded in the amount of $321,000 for the citys share of FICA taxes, applicable to functions in the amounts shown below. General Government $ 86,343 Public Safety 157,363 Public Works 37,842 Health and Welfare 20,047 Culture and Recreation 19,405 Total $321,000 11. [Para. 4-a-11] Invoices for goods and services ordered in transaction 4-a-4 were received. One of the invoices received was for $51,500 of playground equipment ordered by Culture and Recreation. The equipment meets the citys threshold for capitalization. Vouchers were recorded for the following actual amounts: (Note: At the government-wide level, expenditures charged to miscellaneous are reported as ExpensesGeneral Government.) Actual Estimated General Government $ 399,940 $ 392,060 Public Safety 1,123,650 1,128,600 Public Works 902,300 907,620 Health and Welfare 681,200 663,600 Culture and Recreation 438,750 452,000 Miscellaneous 83,600 85,000 Totals $3,629,440 $3,628,880 12. [Para. 4-a-12] The General Fund paid its liability for employees federal and state income taxes withheld and the total liability for FICA taxes. 13. [Para. 4-a-13] The General Fund transferred $90,000 to the debt service fund so the debt service fund could make a bond interest payment. (Note: Because this transaction involves two governmental funds it is not recorded in the governmental activities journal. Do not record this transaction in the debt service fund until instructed to do so in Chapter 6 of this case.) 14. [Para. 4-a-14] Tax anticipation notes issued by the General Fund were paid at maturity at the face amount plus interest of $10,000. For the General Fund charge Miscellaneous for the interest expenditure. At the government-wide level, debit ExpensesInterest on Tax Anticipation Notes. 15. [Para. 4-a-15] The General Fund paid vouchers during the year in the amount of $3,500,000. 16. [Para. 4-a-16] The General Fund recorded liabilities of $40,000 to other funds for services received from the Water Utility Fund during the year. Of this amount, $31,000 should be charged to Public Safety and $9,000 to General Government. At the government-wide level, you should credit Internal Payables to Business-type Activities. (Note: Do not record this transaction in the Water Utility Fund until instructed to do so in Chapter 7 of this case.) 17. [Para. 4-a-17] The balances in the current taxes receivable and related estimated uncollectibles accounts were reclassified as delinquent. Interest and penalties of $52,480 were recorded on the delinquent taxes, of which $10,500 was estimated to be uncollectible. 18. [Para. 4-a-18] In view of unexpected revenue and expenditure developments the city council revised the budgets for the current year as shown below: Budget Adjustments Inc. (Dec.) Estimated Revenues: Licenses and Permits $ (10,000) Charges for Services (6,000) Miscellaneous Revenue (15,000) Appropriations: General Government 125,000 Public Safety 5,000 Public Works (4,000) Health and Welfare 0 Culture and Recreation (46,000) Miscellaneous 0