The April 1, 2020 balance sheet for the general fund of Solano County appears below. Cash SOLANO COUNTY General Fund Balance Sheet April 1, 2020 $45,000 Accounts payable Taxes receivable 10,000 Fund balance-unassigned Total assets $55,000 Total liabilities and fund balance $26,000 29,000 $55,000 The county has a March 31 year-end. Transactions for the town during fiscal 2021 were as follows: 1. The town council approved the following budget: estimated revenues of $800,000 in property taxes and $150,000 in fees and service charges, and authorized expenditures of $945,000. 2. The property taxes were accrued. Uncollectible taxes are considered negligible. 3. Taxes of $9,800 were collected from last year, and $798,000 of this year's taxes were collected. Uncollected taxes from last year were written off. The remaining uncollected taxes from this year are expected to be collected within 60 days of fiscal year-end. 4. Expenditures were $942,000, and purchase orders of $500 were outstanding at fiscal year-end. 5. The accounts payable balance at March 31, 2021 was $27,000. 6. Fees and service charges of $146,500 were collected in cash. Required: Prepare the journal entries to record the budget and transactions for fiscal 2021