The Board of Commissioners of the City of ALQUDS adopted its budget for the year ending Dec,31,2018, which indicated revenues of $30,000 and appropriations of $ 25000 , the city has a beginning fund balance 1\1 :$10000 . The city policy to record the budget and encumber the estimated amount of purchase orders issued and contract signed. During the year the city engaged in the following transactions: 1) Total amounts of purchase orders issued $20,000 a percentage of 8% of which were accomplished, and billed with 19000; the remainder will be completed in the following year. 2) Other unencumbered expenditures incurred and paid $8000 3) Total revenues collected during the year $33000. Required: 1) Make journal entry/ies to record the adopted budget? 2) MAKE THE REQUIRED JOURNAL ENTRIES DURING YEAR? 3) MAKE CLOSING ENTRIES? 4) WHAT IS THE BALANCE IN FUND BALANCE UNASSIGNED END OF YEAR?