the amounts related to supplies that the City of Pascal debited and credited to the indicated accounts during the year (not necessarly year-end balances), before dosi vouchers all payments. All revenue was collected in cash. ng entries. The City records its budget, encumbers all of its expenditures, and initially REQUIRED missing in the schedule below. Reconstruct (in summary) the entries the Cihy must have made during the year to determine the missing data. (in thousands) Debits Credits Cash Estimated revenues Revenues Vouchers payable Appropriations Encumbrances Expenditures Reserve for encumbrances Fund balance 70 54 58 93 115 120