PLEASE HELP!!!

(Encumbrance journal entries)

A village ordered supplies for its Fire Department at an estimated cost of $16,700. The supplies were

received with an invoice for $16,800. The village accepted the shipment and the invoice. Prepare

journal entries to record these transactions in the General Fund.

(Budgetary journal entry)

A city adopted the following budget for its General Fund for 2013. Prepare the journal entry to

record the budget.

Estimated Revenues

Property taxes $ 9,500,000

Sales taxes 1,835,000

Fines and forfeits 65,500

Intergovernmental 1,455,250

$12,855,750

Appropriations

Administration $ 2,250,000

Public safety 4,770,500

Parks and recreation 1,150,000

Streets 3,435,000

Libraries 900,000

$12,505,500