Please help with both A and B

The Balance Sheets of the General Fund and the Street and Highway Fund of the City of Monroe as of December 31, 2016, follow. These (beginning) balances have been entered in the proper general ledger accounts, as of 1/1/2017.

CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2016
Assets
Cash		$497,000
Taxes receivable	$210,000
Less: Estimated uncollectible taxes	(37,000)
net		173,000
Interest and penalties receivable on taxes	5,200
Less: Estimated uncollectible interest and penalties	(950)
net		4,250
Due from state government		210,000
Total assets		$884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable		$ 99,000
Due to other funds		27,000
Total liabilities		126,000
Deferred inflows Property taxes		21,000
Fund equity:
Fund balanceassigned (for outstanding encumbrances)	$17,000
Fund balanceunassigned	720,250
Total fund balance		737,250
Total liabilities, deferred inflows and fund equity		$884,250

CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2016
Assets
Cash		$23,000
Investments		59,000
Due from state government		107,000
Total assets		$189,000
Liabilities and Fund Equity
Liabilities:
Accounts payable		$9,000
Fund equity:
Fund balanceassigned for streets and highways		180,000
Total liabilities and fund equity		$189,000

3C. This portion of the continuous problem continues the General Fund and special revenue fund examples by requiring the recording and posting of the budgetary entries. To reduce clerical effort required for the solution use control accounts for the budgetary accounts, revenues, expenditures and encumbrances. Subsidiary accounts are not required. Budget information for the City includes:

1. As of January 1, 2017, the City Council approved and the mayor signed a budget calling for $11,150,000 in property tax and other revenue, $9,350,000 in appropriations for expenditures, and $1,700,000 to be transferred to two debt service funds for the payment of principal and interest. Record the budget for the General Fund and post to the ledger.

2. Also as of January 1, 2017, the City Council approved and the mayor signed a budget for the Street and Highway Fund that provided for estimated revenues from the state government in the amount of $1,068,000 and appropriations of $1,047,000. Record the budget and post to the ledger.