Part A: Prepare in good form the following journal entries. Enter all dollar amounts with values since cell references not provided. Enter

General Journal

For Year Ending December $31,2021$

On Feb $1$st$,$ Estimated revenues were $$1,200,000($ $$905,000$ was estimated for property tax, $$200,000$ for sales tax, and $$95,000$ in other

revenues$)$ and appropriations totaled $$1,196,000.$ All expenditures are considered general government.

On March $1$st$,$ property taxes were levied for $$902,000.$ the community does not utilize an allowance account, as everything is expected to

collected within the fiscal year.

$\frac{3}{1}\frac{?}{2021}$

On April $1$st cash receipts totaled $$870,000$ for property taxes and $$200,000$ for sales taxes, and $75,000$ for other taxes.