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Transactions and financial statements The trustees of the Ketzel Park Special Revenue Fund approved the following budget for calendar year 2022: Estimated Revenues General admissions fees $260,000 Admissions fees big cat 200) 140,000 $400,000 Appropriations Parks and recreation salaries 280,000 Parks and recreation supplies 40,000 Parks and recreation cat food 60,000 380,000 Budgeted increase in Fund Balance $20,000 Transactions and events for calendar year 2022 were as follows: 1. Recorded the approved budget for the year. 2. Collected $250,000 in general admissions fees and 5160,000 in big cat zoo admissions fees during the year. 3. Ordered supplies for $38,000 4. All supplies ordered in the previous transaction arrived, together with an invoice for $37,000. The Invoice was approved for payment, but was not paid during the year. 5. The Ketzel Park trustees approved a $10,000 increase in the cat food appropriation. 6. During the year, salaries were paid in the amount of $270,000. Also, at year-end, an accrual of $9,000 was made for salaries earned but not paid. 7. Cat food in the amount of $68.000 was ordered, paid for, and consumed. (Purchase orders for cat food are not prepared. Record the liability for receipt of the food and the payment.) a. Prepare journal entries to record the foregoing transactions and events. 410,000 Ketzel Park Special Revenue Fund Statement of Revenues, Expenditures, and Chances in Fund Balance For the Year Ended December 31, 2022 Revenues General admissions fees $ 250,000 Big cat 200 admissions fees x 160,000 Total revenues $ Expenditures Salaries 279,000 Supplies 37.000 x Cat food x 68.000 Total expenditures Excess of revenues aver expenditures Fund balance at beginning of year Fund balance at end of year $ 384,000 26,000 0 25,000 Cash c. Prepare a balance sheet. Assume that the fund balance is classified as Committed, Enter liabilities in order of magnitude (largest to smallest balance). Ketzel Park Special Revenue Fund Balance Sheet December 31, 2022 Assets $ 72.000 Total assets $ 72.000 Liabilities Accrued salaries payable *$ 9,000 X Vouchers payable 37,000 x Total liabilities $ 46,000 Fund Balance Committed 26,000 Total liabilities and fund balance $ 72.000 Variance 5 d. Prepare a budgetary comparison schedule. Enter expenditures in the order of magnitude (largest to smallest balances). Ketzel Park Special Revenue Fund Budgetary Comparison Schedule For the Year Ended December 31, 2022 Original nal Budret Budet Actual Revenues: General admissions fees $ 260,000 $ 260,000 250,000 Big cat zoo admissions fees 140,000 140,000 160,000 Total revenues 400,000 400,000 410,000 Expenditures Salaries 280,000 280,000 279.000 Supplies x 40,000 x 40,000 37,000 X Cat food 60,000 x 70,000 68,000 X Total expenditures 380,000 390,000 384,000 Excess of revenues over expenditures 20.000 10,000 26,000 Fund balance at beginning of year 0 0 0 Fund balance at end of year $ 20,000 5 10,000 $ 26,000 (10,000) 20,000 10,000 1,000 3,000 x 2,000 X 6,000 16,000 0 16,000 $