Please record the following transactions in the journal below for Cardinal County's general fund.

1 At the beginning of the fiscal year the budget is recorded as follows: budgeted tax revenue $6,000,000, budgeted

expenditures $5,900,000, budgeted transfers in from other funds $150,000.

2 Property taxes are levied, $5,600,000, and it is estimated that 3% will be uncollectible.

3 Paid wages, $400,000.

4 Issued purchase orders for supplies budgeted (estimated) to cost $5,000. Amounts were encumbered.

5 Later, $3,500 (budgeted cost) of the $5,000 supplies are received, and the actual cost was $3,900. A payable was recorded.

6 A couple weeks after #5 the remaining $1,500 (budgeted cost) of the $5,000 are received, and the actual cost was $1,350. A

payable was recorded.

7 Received $4,200 from a taxpayer who was paying next year's property taxes in advance.

8 Received $3,000,000 of this year's taxes, cash, from taxpayers.

9 Wrote-off as uncollectible $26,000 of property taxes.

10 Was awarded and received $10,000 cash from a grant to build a waterpark at a county playground. The cash cannot be spent,

however, until Cardinal County renovates the playground parking area.