Problem Qu$.4-98$ The following transactions occurred for the City of$...$

The following transactions occurred for the City of Forest Green's General Fund.

The budget prepared for the fiscal year included total estimated revenues of $$2,774,000$ and appropriations of $$2,693,000.$

Encumbrances issued against the appropriations during the year were $$931,000.$

The current year$$s tax levy of $$2,005,000$ was recorded; uncollectibles were estimated as $$65,000.$

Collections of delinquent taxes from prior years$$ levies totaled $$132,000$; collections of the current year$$s levy totaled $$1,459,000.$

Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in transaction $(2)$ of this problem. The estimated liability was $$851,200.$ Actual costs were $$850,500.$

Revenue other than taxes collected during the year consisted of licenses and permits, $$373,000$; intergovernmental revenue, $$400,000$; and $$66,000$ of miscellaneous revenues.

Payments on Vouchers Payable totaled $$1,505,000.$

Prepare the journal entries for the General Fund. Governmental activities and closing entries are not required. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$