On June 30, 20X2, the end of the fiscal year, the Wadsworth Park District prepared the following trial balance for the general fund:

Record the entry to correct the unrecorded encumberances. Record the entry to correct the supplies used during the period. Record the entry to correct the reserve for the ending inventory. \begin{tabular}{|c|c|c|c|c|c|} \hline No & Transaction & \multicolumn{2}{|l|}{ General Journal } & \multirow[t]{2}{*}{ Debit } & \multirow[t]{2}{*}{ Credit } \\ \hline A & 01 & No journal entry required & 2 & & \\ \hline \multirow[t]{2}{*}{ B } & 2a & Expenditures & 2 & & \\ \hline & & Buildings & 2 & & \\ \hline \multirow[t]{2}{*}{C} & 2b & Expenditures & 2 & & \\ \hline & & Capital outlays (equipment) & 2 & & \\ \hline \multirow[t]{2}{*}{ D } & 3a & Bonds payable & 2 & & \\ \hline & & Buildings & 2 & & \\ \hline \multirow[t]{2}{*}{ E } & 3b & Other financing uses - transfer out to debt service fund & 2 & & \\ \hline & & Debt service from current funds & 2 & & \\ \hline \multirow[t]{2}{*}{F} & 04 & Encumbrances & 2 & & \\ \hline & & Budgetary fund balance - assigned for encumbrances & 2 & & \\ \hline \multirow[t]{2}{*}{ G } & 5a & Expenditures & 0 & & \\ \hline & & Inventory of supplies & 2 & & \\ \hline \multirow[t]{2}{*}{H} & 5b & Fund balance - unassigned & 2 & & \\ \hline & & Fund balance - assigned for inventory & 2 & & \\ \hline \end{tabular} Record the entry for the adequate estimates of losses. Record the entry to correct the state grant expended for the construction of park buildings. Record the entry to correct the expenditures for playground equipment. Record the entry to correct the bonds used to construct the buildings. Record the entry to correct the transfer to the Debt Service Fund. \begin{tabular}{lrr} & Debit & Credit \\ Cash & $47,250 & \\ Taxes Receivable-Current & 31,800 & \\ Allowance for Uncollectibles-Current & & 1,800 \\ Temporary Investments & 11,300 & \\ Inventory of Supplies & 11,450 & \\ Buildings & 1,300,000 & \\ Estimated Revenues Control & 1,007,000 & 1,000,000 \\ Appropriations Control & & 300,000 \\ Revenue-State Grants & & 1,000,000 \\ Bonds Payable & & 10,200 \\ Vouchers Payable & 848,200 & 1,008,200 \\ Expenditures & 130,000 & 81,800 \\ Debt Service from Current Funds & 22,000 & 7,000 \\ Capital Outlays (Equipment) & & \\ Revenue-Taxes & & \\ Fund Balance-Unassigned & & \\ Budgetary Fund Balance-Unassigned & & \\ Total & 3,409,000 & \\ \end{tabular} An examination of the records disclosed the following information: 1. The recorded estimate of losses for the current year taxes receivable was considered to be adequate. 2. The local governmental unit gave the park district 20 acres of land to be used for a new community park. The unrecorded estimated value of the land was $50,000. In addition, the unit received a state grant of $300,000 and used the full amount in payment of contracts pertaining to the construction of the park buildings. Purchases of playground equipment costing $22,000 were paid from general funds. 3. Five years ago, a 4 percent, 10 -year sinking fund bond issue in the amount of $1,000,000 for constructing park buildings was sold; it is still outstanding. Interest on the issue is payable at maturity. Budgetary requirements of a contribution of $130,000 to the debt service fund were met. Of this amount, $100,000 represents the fifth equal contribution for principal repayment. 4. Outstanding purchase orders not recorded in the accounts at year-end totaled $2,800. 5. A physical inventory of supplies at year-end revealed $6,500 of the supplies on hand. 6. Except where indicated to the contrary, all recordings were made in the general fund. Required: Prepare the adjusting entries to correct the general fund records. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field