Required: Prepare journal entries that would be made in the General Fund for the following events. Omit explanations.

On Iuly l= 20X0= the beginning of its scal year, the trial balance ofthe General Fund ofthe City of St. Beawas as follows: Cash 20,000 Tax ReceivableDelinquent 120,000 Allowances for Uncollectible Delinquent Taxes 12,000 Interest and Penalties Receivable on Taxes 8,000 Allowance for Uncollectible Interest and Penalties 800 Due 'orn OtherFunds 23,000 Vouchers Payable 87,200 Fund BalanceAssigned 16,000 Fund BalanceUnassigned 60 000 \"6,000 \"6,000 Required: Prepare journal entries that would be made in the General Fund for the following events. Omit explanations. a. The budget shows estimated General Fund revenues of$450,000 and estimated expenditures (including amount encumbered in the prior year) of $392,000. b. Late in June zoxo, an order was 1% and an encumbrance recorded for $15,000. Later in July= the item was received at an invoice cost of $15,400. A voucher is prepared. c. Property taxes amounting to $300,000 were levied, with 4% estimated to be uncollectible. 11 Cash collections during the year were as follows: Current taxes $2 ?0,000 Delinquent taxes (in ill settlement) 104,000 Interest and penalties on last year's taxes {in full settlement) 7 600 $381,600 The controller 1wishes variations in estimates to be recorded in the appropriate revenue or expenditure account Purchase orders totaling $276,000 were placed Later, invoices for $288,000 were received and vouchered for items that were originally estimated to he $285,000; supplies inventory purchases were $16,000 of the total. Payrolls of $50,000 were paid (Ignore payroll taxes and other deductions.) In addition vouchers totaling $280,000 were paid (Supplies Inventory purchases were $16,000 ofthe total.) An automobile was purchased for the re department. It cost $18,000 and was not previously encumbered. The invoice is vouchered. At year end, $6,000 in supplies were on hand. There were no supplies on hand a year ago. The city wishes to show the inventory and to earmark md balance accordingly