question1-Nelson City ordered supplies during its fiscal year ended June 30, 2015 that were estimated to cost $450,000. A portion of the goods was received during the year. The invoice amount for the goods received was $365,000, and the original estimate for this portion of the goods was $375,000. Please answer the questions that follow based on this information: 1. Show the journal entries for the purchase order in both the governmental funds and the government-wide governmental activities. 2. Show the journal entries for the receipt of the goods in both the governmental funds and the government-wide governmental activities. 3. Show the year-end journal entries in the governmental funds and the government-wide governmental activities. What were the income statement effects in the governmental funds and the government-wide governmental activities of the previous two sets of entries for the fiscal year ended June 30, 2015? 4. Identify the impact on FY 2015 available appropriations as a result of the previous entries. 5. Show the journal entry at the beginning of FY 2016 to reinstate encumbrances. 6. Show the journal entries in FY 2016 that record the receipt of the remainder of the goods at an actual cost of $80,000. 7. What is the impact of the receipt of the remainder of the goods on appropriations in FY 2016? How would this differ if the goods had been received at an actual costs of $70,000?

question 2- Using the following pre-closing trial balance for Hayes City's general fund as of June 30, 2016, answer the questions that follow: Debits Credits Cash 261,400 Taxes Receivable-Current 888,500 Estimated Uncollectible Current Taxes 62,000 Accounts Payable 325,700 Due to Other Funds 16,000 Tax Anticipation Notes Payable 520,000 Encumbrances Outstanding 112,000 Fund Balance 122,500 Estimated Revenues 1,556,200 Revenues 1,457,300 Appropriations 1,551,600 Encumbrances 112,000 Expenditures 1,349,000 Totals 4,167,100 4,167,100 a.) After all closing entries are made on June 30, 2016, what is the amount in Fund Balance? Show calculations, T accounts for fund Balance, or closing journal entries. b.) What was the ending Fund Balance at June 30, 2015? Show calculations, T accounts for fund balance or closing journal entries.