Required

a-1.

Prepare general journal for fiscal year 2017 for the General Fund. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

a-2.	Post the above transactions into the appropriate subsidiary ledgers.

The following transactions occurred during the 2017 fiscal year for the Clty of Evergreen. For budgetary the Expenditures section of Its budgetary comparison purposes, the city reports encumbrances schedule for the General Fund but excludes expenditures chargeable to a prior year's appropriation. 1. The budget prepared for the fiscalyear 2017 was as follows: Estimated Revenues: S 1.978,000 Licenses and permits 377,000 Intergovernmental revenue 402,000 Miscellaneous revenues 67,000 2,824,000 Total estimated General government 481,500 Public safety 896,500 Public Works 660,500 Health and welfare 610,500 Miscellaneous 91,000 Total appropriations 2,740,000 Budgeted increase in fund S 84,000 balance 2. Encumbrances issued against the appropriations during the year were as follows: 63,000 General government Public safety 255,000 Public Works 397,000 Health and welfare 164,950 Miscellaneous 76,000 Total $955,950 3. The current year's tax levy of $2.044.500 was recorded uncollectibles were estimated as $70,000. 4. Tax collections from prior years' levies totaled S137000. collections of the current year's levy totaled $1,464,000 5. Personnel costs during the year were charged to the following appropriations in the amounts dicated. Encumbrances were not recorded for personnel costs. Since no liabilit es currently exist for withholdings, you may ignore any FICA or federal or state come tax withholdings. (Note: Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activites general journal atthe government-wide level) 416,000 General government Public safety 640,000 Public Works 259,000 Health and welfare 444,000 Miscellaneous 600 Credit to Vouchers Payable $1770,600