Prepare journal entries to record the following transactions and events affecting the General Fund of the Village of Kowitt Gorge during fiscal 2018. 1. The annual budget was adopted as follows: Estimated Revenues Property taxes Fines and forfeits Intergovernmental $1,600,000 150,000 475,000 $2,225,000 General government $ 210,000 1,580,000 Appropriations Public safety Streets 395,000 $2,185,000 2. Purchase orders were issued for supplies with the following estimated costs: General government Public safety Streets $ 210,000 1,450,000 395,000 $2,055,000 3. Revenues were received in cash as follows: