Prepare entries in general journal form to record the following transactions in General Fund general journal for fiscal year 2019. Use modified accrual accounting as demonstrated in Chapter 4. Upload to the drop box in D2L before the midnight deadline. a) The legal budget for the year provided for $5,200,000 of estimated revenues and $4,690,000 appropriations. b) Assume there are $200,000 of purchase orders outstanding at the end of last year and that these will be honored in the current year. Prepare the entry to re-establish the encumbrances. c) Property taxes were levied in the amount of $3,300,000. It is estimated that 1% of the taxes will never be collected. d) Purchase orders were issued for equipment and supplies in the amount of $4,000,000. e) Supplies, relating to all of the prior year purchase orders ($200,000), were received on account along with invoices amounting to $198,000. f) Collections of current property taxes amounted to $2,590,000. g) Invoices for most of the purchases of equipment and supplies from (d) above were received in the amount of $3,800,000. The related encumbrances amounted to $3,750,000. h) Of the property taxes recorded in transaction c) above, it was estimated that $210,000 in property taxes would be collected in the first 60 days of the next fiscal year, and that $180,000 would be received after that. Record the entry to defer the appropriate amount of revenues. i) Prepare closing entries for the year ended December 31, 2019.