On July 1, 20X0, the beginning of its fiscal year, the trial balance of the General Fund of the City of St. Bea was as follows:

Cash 20,000

Tax Receivable--Delinquent 120,000

Allowances for Uncollectible Delinquent Taxes 12,000

Interest and Penalties Receivable on Taxes 8,000

Allowance for Uncollectible Interest and Penalties 800

Due from Other Funds 28,000

Vouchers Payable 87,200

Fund Balance--Assigned 16,000

Fund Balance--Unassigned 60,000 176,000 176,000

Required: Prepare journal entries that would be made in the General Fund for the following events.

Omit explanations.

a. The budget shows estimated General Fund revenues of $450,000 and estimated expenditures (including amount encumbered in the prior year) of $392,000.

b. Late in June 20X0, an order was placed and an encumbrance recorded for $15,000. Later in July, the item was received at an invoice cost of $15,400. A voucher is prepared.

c. Property taxes amounting to $300,000 were levied, with 4% estimated to be uncollectible.

d. Cash collections during the year were as follows: Current taxes $270,000 Delinquent taxes (in full settlement) 104,000 Interest and penalties on last year's taxes (in full settlement) 7,600 $381,600 The controller wishes variations in estimates to be recorded in the appropriate revenue or expenditure account.

e. Purchase orders totaling $276,000 were placed. Later, invoices for $288,000 were received and vouchered for items that were originally estimated to be $285,000; supplies inventory purchases were $16,000 of the total.

f. Payrolls of $50,000 were paid. (Ignore payroll taxes and other deductions.) In addition, vouchers totaling $280,000 were paid. (Supplies Inventory purchases were $16,000 of the total.)

g. An automobile was purchased for the fire department. It cost $18,000 and was not previously encumbered. The invoice is vouchered.

h. At year end, $6,000 in supplies were on hand. There were no supplies on hand a year ago. The city wishes to show the inventory and to earmark fund balance accordingly.