PLEASE ANSWER ALL PARTS

The Town of Willingdon adopted the following General Fund budget for the fiscal year beginning July 1: $14,300,000 1,175,000 437,000 185,000 135,000 $16, 232,000 Estimated revenues: Taxes Intergovernmental revenues Licenses and permits Fines and forfeits Miscellaneous revenues Total estimated revenues Appropriations: General government Public safety Public Works Health and welfare Miscellaneous Total appropriations $ 7,825,000 5,930,000 1,480,000 880,000 65,000 $16,180,000 Required a-1. Prepare the general journal entries to record the adopted budget at the beginning of the fiscal year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) 2-2. Show entries in the subsidiary ledger accounts. Year July 01 July 01 July 01 July 01 July 01 TOWN OF WILLINGDON Revenues Ledger Account Title Est. Revenues Dr(Cr) Revenues Cr(Dr) Balance Dr(Cr) Taxes 14,300 14,300 Intergovernmental Revenues 1,175,000 1,189,300 Licenses and Permits 437,000 1,626,300 Fines and Forfeits 185,000 1,811,300 Miscellaneous Revenues 135,000 1,946,300 2-2. Show entries in the subsidiary ledger accounts. Year July 01 July 01 July 01 July 01 July 01 TOWN OF WILLINGDON Revenues Ledger Account Title Est. Revenues Dr(Cr) Revenues Cr(Dr) Balance Dr(Cr) Taxes 14,300 14,300 Intergovernmental Revenues 1,175,000 1,189,300 Licenses and Permits 437,000 1,626,300 Fines and Forfeits 185,000 1,811,300 Miscellaneous Revenues 135,000 1,946,300 TOWN OF WILLINGDON Appropriations Ledger Account/Description Expenditures Dr(Cr) Expenditures - Balance Dr(Cr) Appropriation Cr(Dr) Balance Cr(Dr) Cr General Government Public Safety Encumbrances Encumbrances Encumbrances Increase Decrease Balance Dr Dr(Cr) 7,825,000 (7,825,000) 5,930,000 (13,755,000) 1,480,000 (15,235,000) 880,000 (16,115,000) 65,000 (16,180,000) Public Works Health and Welfare Miscellaneous