Please fill in the charts so I know which value goes where. Thanks so much!

Exercise 4-24 (Algo) Transactions and Budgetary Comparison Schedule [LO 4-1, 4-3] [The following information applies to the questions displayed below.] The following transactions occurred during the 2023 fiscal year for the City of Evergreen. For budgetary purposes, the city reports encumbrances in the Expenditures section of its budgetary comparison schedule for the General Fund but excludes expenditures chargeable to a prior year's appropriation. 1. The budget prepared for the fiscal year 2023 was as follows: $1,957,000 374,000 399,000 64,000 2,794,000 Estimated Revenues: Taxes Licenses and permits Intergovernmental revenue Miscellaneous revenues Total estimated revenues Appropriations: General government Public safety Public works Health and welfare Miscellaneous Total appropriations Estimated Other Financing Uses: Estimated other financing uses-transfers out Budgeted increase in fund balance 475,200 890, 200 654,200 604,200 88,000 2,711,800 22,200 60,000 $ 2. Encumbrances issued against the appropriations during the year were as follows: General government Public safety Public works Health and welfare Miscellaneous Total $ 60,000 252,000 394,000 161,980 73,000 $940,980 3. The current year's tax levy of $2,020,800 was recorded; uncollectibles were estimated to be $67,000. 4. Tax collections of the current year's levy totaled $1,461,000. The City also collected $134,000 in taxes from the prior year's levy in the first 60 days after year-end. (These delinquent collections had been anticipated prior to year-end.) 5. Personnel costs during the year were charged to the following appropriations in the amounts indicated. Encumbrances were not recorded for personnel costs. Because no liabilities currently exist for withholdings, you may ignore any FICA or federal or state income tax withholdings. (Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activities general journal at the government-wide level.) General government Public safety Public works Health and welfare Miscellaneous Credit to Vouchers Payable $ 413,000 637,000 256,000 441,000 11,300 $1,758,300 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,510. Encumbrances had been recorded in the prior year for these items in the amount of $14,020. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 7. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in Transaction (2) of this problem. The following appropriations were affected. General government Public safety Public works Health and welfare Miscellaneous Actual Liability $ 54,700 238,200 362,000 132,600 73,000 $860,500 Estimated Liability $ 54,200 242,900 359,000 132,100 73,000 $861,200 8. Revenue other than taxes collected during the year consisted of licenses and permits, $375,200; intergovernmental revenue, $402,200; and $68,200 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and, therefore, are recorded as General Revenues at the government-wide level. 9. A transfer of $22,200 was made to the debt service fund for principal and interest payments. 10. Payments on Vouchers Payable totaled $2,507,000. Additional information follows: The General Fund Fund Balance- Unassigned account had a credit balance of $98,900 as of December 31, 2022; no entries have been made in the Fund Balance-Unassigned account during 2023. Exercise 4-24 (Algo) Part a Required a-1. Prepare general journal for fiscal year 2023 for the General Fund and for the governmental activities. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) General Journal Debit Credit Transaction Fund / Governmental Activties 1. Record the budget estimates and appropriations. 1 General Fund Estimated Revenues Appropriations Budgetary Fund Balance Governmental Activities 2. Record the encumbrances issued against the appropriations during the year. 2 General Fund Governmental Activities 3. The current year's tax levy of $2,020,800 was recorded; uncollectibles were estimated to be $67,000. 3 General Fund Governmental Activities 4. Tax collections of the current year's levy totaled $1,595,000; collections from prior years' levies totaled $134,000. 4 General Fund Governmental Activities 5. Record the personnel costs during the year. 5 General Fund Governmental Activities 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,510. Encumbrances had been recorded in the prior year for these items in the amount of $14,020. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 6a General Fund Record the reversal of encumbrances entry of 2022 6b Record the receipt of invoices for all items ordered in prior year. 6c Governmental Activities Record the receipt of invoices for all items ordered in prior year. 7. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances. 7a General Fund Record the reversal of encumbrances entry of 2023 7b Record the receipt of invoices for all items ordered in this year. 7c Governmental Activities Record the receipt of invoices for all items ordered in this year. (include miscellaneous with general government) 8. Revenue other than taxes collected during the year consisted of licenses and permits, $375,200; intergovernmental revenue, $402,200; and $68,200 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and therefore, are recorded as General Revenues at the government-wide level. 8 General Fund Governmental Activities 9. A transfer of $22,200 was made to the debt service fund for principal and interest payments. 9 General Fund Governmental Activities 10. Payments on Vouchers Payable totaled $2,507,000 10 General Fund Governmental Activities a-2. Post the above transactions into the appropriate subsidiary ledgers. Transaction CITY OF EVERGREEN General Fund Revenue Ledger Est Revenues Account Description Dr (Cr) Taxes Budget Recorded Revenues Revenues Cr (Dr) Balance Dr (Cr) 1 3 1 8 Licenses and Permits Budget Recorded Revenues 8 1 Intergovernmental Revenues Budget Recorded Revenues 8 1 Miscellaneous Revenues Budget Recorded Revenues 8 Transaction CITY OF EVERGREEN General Fund Estimated Other Financing Uses Ledger Account Description Est Revenues Revenues Cr Dr (Cr) (Dr) Estimated Other Financing Uses Budget Recorded Revenues Balance Dr (Cr) 1 9 CITY OF EVERGREEN Appropriations/Encumbrances/Expenditures Ledger Encumbrances Expenditures Debit Credit Balance Debit Balance Appropriations Credit Available Balance Transaction Account/Description 1 2 General Government Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 Public Safety Budget Authorization 1 Required information 1 Budget Authorization 2 Encumbrances issued 5 Payroll 6 Invoices for items ordered 7 Invoices approved for payment 1 2 Public Works Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 1 2. Health and Welfare Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 1 Miscellaneous Budget Authorization Encumbrances issued 2 5 Payroll Invoices approved for payment 7 Exercise 4-24 (Algo) Transactions and Budgetary Comparison Schedule [LO 4-1, 4-3] [The following information applies to the questions displayed below.] The following transactions occurred during the 2023 fiscal year for the City of Evergreen. For budgetary purposes, the city reports encumbrances in the Expenditures section of its budgetary comparison schedule for the General Fund but excludes expenditures chargeable to a prior year's appropriation. 1. The budget prepared for the fiscal year 2023 was as follows: $1,957,000 374,000 399,000 64,000 2,794,000 Estimated Revenues: Taxes Licenses and permits Intergovernmental revenue Miscellaneous revenues Total estimated revenues Appropriations: General government Public safety Public works Health and welfare Miscellaneous Total appropriations Estimated Other Financing Uses: Estimated other financing uses-transfers out Budgeted increase in fund balance 475,200 890, 200 654,200 604,200 88,000 2,711,800 22,200 60,000 $ 2. Encumbrances issued against the appropriations during the year were as follows: General government Public safety Public works Health and welfare Miscellaneous Total $ 60,000 252,000 394,000 161,980 73,000 $940,980 3. The current year's tax levy of $2,020,800 was recorded; uncollectibles were estimated to be $67,000. 4. Tax collections of the current year's levy totaled $1,461,000. The City also collected $134,000 in taxes from the prior year's levy in the first 60 days after year-end. (These delinquent collections had been anticipated prior to year-end.) 5. Personnel costs during the year were charged to the following appropriations in the amounts indicated. Encumbrances were not recorded for personnel costs. Because no liabilities currently exist for withholdings, you may ignore any FICA or federal or state income tax withholdings. (Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activities general journal at the government-wide level.) General government Public safety Public works Health and welfare Miscellaneous Credit to Vouchers Payable $ 413,000 637,000 256,000 441,000 11,300 $1,758,300 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,510. Encumbrances had been recorded in the prior year for these items in the amount of $14,020. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 7. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in Transaction (2) of this problem. The following appropriations were affected. General government Public safety Public works Health and welfare Miscellaneous Actual Liability $ 54,700 238,200 362,000 132,600 73,000 $860,500 Estimated Liability $ 54,200 242,900 359,000 132,100 73,000 $861,200 8. Revenue other than taxes collected during the year consisted of licenses and permits, $375,200; intergovernmental revenue, $402,200; and $68,200 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and, therefore, are recorded as General Revenues at the government-wide level. 9. A transfer of $22,200 was made to the debt service fund for principal and interest payments. 10. Payments on Vouchers Payable totaled $2,507,000. Additional information follows: The General Fund Fund Balance- Unassigned account had a credit balance of $98,900 as of December 31, 2022; no entries have been made in the Fund Balance-Unassigned account during 2023. Exercise 4-24 (Algo) Part a Required a-1. Prepare general journal for fiscal year 2023 for the General Fund and for the governmental activities. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) General Journal Debit Credit Transaction Fund / Governmental Activties 1. Record the budget estimates and appropriations. 1 General Fund Estimated Revenues Appropriations Budgetary Fund Balance Governmental Activities 2. Record the encumbrances issued against the appropriations during the year. 2 General Fund Governmental Activities 3. The current year's tax levy of $2,020,800 was recorded; uncollectibles were estimated to be $67,000. 3 General Fund Governmental Activities 4. Tax collections of the current year's levy totaled $1,595,000; collections from prior years' levies totaled $134,000. 4 General Fund Governmental Activities 5. Record the personnel costs during the year. 5 General Fund Governmental Activities 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,510. Encumbrances had been recorded in the prior year for these items in the amount of $14,020. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 6a General Fund Record the reversal of encumbrances entry of 2022 6b Record the receipt of invoices for all items ordered in prior year. 6c Governmental Activities Record the receipt of invoices for all items ordered in prior year. 7. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances. 7a General Fund Record the reversal of encumbrances entry of 2023 7b Record the receipt of invoices for all items ordered in this year. 7c Governmental Activities Record the receipt of invoices for all items ordered in this year. (include miscellaneous with general government) 8. Revenue other than taxes collected during the year consisted of licenses and permits, $375,200; intergovernmental revenue, $402,200; and $68,200 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and therefore, are recorded as General Revenues at the government-wide level. 8 General Fund Governmental Activities 9. A transfer of $22,200 was made to the debt service fund for principal and interest payments. 9 General Fund Governmental Activities 10. Payments on Vouchers Payable totaled $2,507,000 10 General Fund Governmental Activities a-2. Post the above transactions into the appropriate subsidiary ledgers. Transaction CITY OF EVERGREEN General Fund Revenue Ledger Est Revenues Account Description Dr (Cr) Taxes Budget Recorded Revenues Revenues Cr (Dr) Balance Dr (Cr) 1 3 1 8 Licenses and Permits Budget Recorded Revenues 8 1 Intergovernmental Revenues Budget Recorded Revenues 8 1 Miscellaneous Revenues Budget Recorded Revenues 8 Transaction CITY OF EVERGREEN General Fund Estimated Other Financing Uses Ledger Account Description Est Revenues Revenues Cr Dr (Cr) (Dr) Estimated Other Financing Uses Budget Recorded Revenues Balance Dr (Cr) 1 9 CITY OF EVERGREEN Appropriations/Encumbrances/Expenditures Ledger Encumbrances Expenditures Debit Credit Balance Debit Balance Appropriations Credit Available Balance Transaction Account/Description 1 2 General Government Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 Public Safety Budget Authorization 1 Required information 1 Budget Authorization 2 Encumbrances issued 5 Payroll 6 Invoices for items ordered 7 Invoices approved for payment 1 2 Public Works Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 1 2. Health and Welfare Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 1 Miscellaneous Budget Authorization Encumbrances issued 2 5 Payroll Invoices approved for payment 7