please answer only part D

Beginning balances were: Cash, $300,000; Taxes Receivable, $100,000; Accounts Payable, $150,000; and a credit Fund Balance, $250,000. 1. The budget was passed. Estimated revenues amounted to $3,000,000 and appropriations totaled $2,500,000, and estimated other uses $500,000. 2. Contracts were issued for contracted services in the amount of $800,000. 3. Contracted services were performed relating to $750,000 of the contracts with invoices amounting to $700,000. 4. Taxes were levied in the amount of $2,500,000. All of the taxes are expected to be collected before February 2021. 5. Cash receipts of $1,500,000 for taxes and $500,000 from other revenue. 6. Other expenditures amounted to $1,300,000. 8. Cash of $1,600,000 is paid for accounts payable and $200,000 for other uses. Required: a. Prepare journal entries for the above transactions. b. Prepare a Statement of Revenues, Expenditures, and Changes for the General Fund. c. Prepare a Statement of Net Position for the General Fund assuming there are no restricted or assigned net resources and outstanding encumbrances are committed by contractual obligation. d. Prepare the budgetary comparison schedule and explain the nature of variances