Required information Skip to question [The following information applies to the questions displayed below.] The following transactions occurred during the 2020 fiscal year for the City of Evergreen. For budgetary purposes, the city reports encumbrances in the Expenditures section of its budgetary comparison schedule for the General Fund but excludes expenditures chargeable to a prior years appropriation. The budget prepared for the fiscal year 2020 was as follows: Estimated Revenues: Taxes $ 2,006,000 Licenses and permits 381,000 Intergovernmental revenue 406,000 Miscellaneous revenues 71,000 Total estimated revenues 2,864,000 Appropriations: General government 489,900 Public safety 904,900 Public works 668,900 Health and welfare 618,900 Miscellaneous 95,000 Total appropriations 2,777,600 Budgeted increase in fund balance $ 86,400 Encumbrances issued against the appropriations during the year were as follows: General government $ 67,000 Public safety 259,000 Public works 401,000 Health and welfare 168,910 Miscellaneous 80,000 Total $ 975,910 The current years tax levy of $2,076,100 was recorded; uncollectibles were estimated as $74,000 Tax collections of the current years levy totaled $1,468,000. The City also collected $141,000 in taxes from the prior years levy in the first 60 days after year end. (These delinquent collections had been anticipated prior to year-end.) Personnel costs during the year were charged to the following appropriations in the amounts indicated. Encumbrances were not recorded for personnel costs. Because no liabilities currently exist for withholdings, you may ignore any FICA or federal or state income tax withholdings. (Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activities general journal at the government-wide level.) General government $ 420,000 Public safety 644,000 Public works 263,000 Health and welfare 448,000 Miscellaneous 12,000 Credit to Vouchers Payable $ 1,787,000 Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,650. Encumbrances had been recorded in the prior year for these items in the amount of $14,090. The amount chargeable to each years appropriations should be charged to the Public Safety appropriation. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in Transaction (2) of this problem. The following appropriations were affected. Actual Liability Estimated Liability General government $ 61,700 $ 61,200 Public safety 245,200 249,900 Public works 369,000 366,000 Health and welfare 139,600 139,100 Miscellaneous 80,000 80,000 $ 895,500 $ 896,200 Revenue other than taxes collected during the year consisted of licenses and permits, $382,900; intergovernmental revenue, $409,900; and $75,900 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and, therefore, are recorded as General Revenues at the government-wide level. Payments on Vouchers Payable totaled $2,514,000. Additional information follows: The General Fund Fund BalanceUnassigned account had a credit balance of $105,900 as of December 31, 2019; no entries have been made in the Fund BalanceUnassigned account during 2020. Required a-1. Prepare general journal for fiscal year 2020 for the General Fund and for the governmental activities. (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.