L Part A-General Fund Budgetary Journal Entries Prepare journal entries to record the following budgetary transactions applicable to the General Fund. Also, pre- pare an appropriations ledger for the Public Safety supplies appropriation. 1. The Croton council adopted the following General Fund budget for 2022: Estimated Revenues: Property taxes.. Personal income taxes. Intergovernmental. Recreation fees.. Appropriations: Public safety salaries Public safety supplies. Public works salaries.. Parks salaries... Transfer to Library Fund. Transfer to Debt Service Fund. $9,000 5,000 1,000 600 7,000 500 5,000 2,300 100 1,200 2. Croton's Public Safety Department placed two purchase orders against its supplies appropriation, one for $300 for firearms and one for $150 for uniforms. 3. The firearms were received, with an invoice for $330. The purchase order allowed shipment of 10 percent over the amount ordered, so the invoice was approved. 4. The invoice for firearms was paid. 5. The Croton Cats won the World Series. To provide more funds for crowd control at the parade, the council increased the Public safety salaries appropriation by $100.