please help

Assume that the County of Katerah maintains its books and records in a manner that facilitates preparation of the fund financial statements, The County formally integrates the budget into the accounting system and uses the encumbrance system. All appropriations lapse at year-end. At the beginning of the fiscal year, the County had the following balances in its accounts. All amounts are in thousands. Prepare the necessary entries for the current fiscal year. Cash $200 Fund Balance-Unreserved 50 Reserve for Encumbrances 150 (a) The County made the appropriate entry to restore the prior year purchase commitments. (b) The County Board approved a budget with revenues estimated to be $800 and expenditures of $750.(c) The County received the items that had been ordered in the prior year at an actual cost of $135. (d) The County ordered supplies at an estimated cost of $50 and equipment at an estimated cost of $70. (e) The County incurred salaries and other operating expenses during the year totaling $600. The County paid these items in cash. (f) The County received the equipment at an actual cost of $75. (g) The County earned and collected, in cash, revenues of $810