Journalize the following transactions.

1 Please record the following transactions in the journal below for Flinstone County's general fund. 2 1 At the beginning of year, recorded the budget: Estimated revenues $80,000, estimated expenditures $71,000, estimated operating 3 transfers in $5,500, estimated operating transfers out $11,600. 4 2 Levied property taxes $50,000, 8% is estimated to be uncollectible. 5 3 A taxpayer paid next year's tax in advance, $4,700. 6 4 Sent out purchase orders for supplies budgeted at $1,600, amounts were encumbered. 7 5 Twenty days later, $1,100 of the supplies ordered in #4 were received, and their actual cost was $1,190, the amount was vouched 8 and will be paid later. 9 6 Purchased and received a new computer, $11,900, a 6-month note payable was issued. 10 7 Issued long-term bonds, $120,000, cash was received. 11 8 Received $20,000 for a grant to renovate baseball fields. This money cannot be spent until a backstop is erected. 12 9 Received another $18,000 from another grant for the baseball fields. This money cannot be spent until February 1 of next year. 13 10 Collected $34,000 of the taxes levied in #2. 14 11 Wrote off $2,900 of the taxes levied in #2. 15