Please help with the following exercise related to Governmental Accounting:

Based on the information listed below, prepare in summary form, the appropriate journal entries for (A-G).

The transactions listed below all relate to the city's General Fund and occurred during the current fiscal year.

The city formally integrates its annual budget into its accounting records.

The city uses Encumbrance accounting.

The city does not maintain an inventory of supplies.

All transaction amounts are actually in thousands.

(a)The city council approved the city's current-year budget with revenues estimated to

be $8,000 and appropriations for estimated expenditures of $7,850.

(b)The city ordered office supplies at an estimated cost of $25 and computer

equipment at an estimated cost of $20.

(c)The city incurred salaries totaling $600 and other operating expenses totaling $130

during the month of May. The city paid for these items in cash.

(d)The city received the office supplies it ordered earlier at an actual cost of $23.

(e)The city collected revenues during the month of $795.

(f)The city received the computer equipment that it ordered earlier. However, due to a

recent price increase, the actual cost was $24.

(g) In order to close the books at the end of the year, you found that actual revenues

totaled $8,200 and actual expenditures totaled $7,900.