Required: Book journal entries for the following transactions in both the General Fund ledger and Government-Wide/Governmental Activities ledger.

1. The budget FY 2022 for the Town of Susanville authorizes expenditures of $3,700,000 allocated to the following: General Government $600,000, Public Safety $1,340,000, Public Works $1,200,000, Health and Welfare $430,000, Culture and Recreation $100,000 and Miscellaneous $30,000. Forecasted revenues of $3,980,000 were authorized and allocated to the following functions/programs: Property Taxes $2,520,000, Interest and Penalties on Delinquent Taxes $20,000, Sales taxes $550,000, Licenses and Permits $305,000, Fines and Forfeits $260,000, Intergovernmental Revenue, $170,000, Charges for Services $130,000 and Miscellaneous Revenues $25,000 for FY 2022. The entry to record the budget is:

General Fund:

Governmental Activities: