The city council of E. Staatsboro approved the following budget for the General Fund for fiscal year 2021: Estimated Revenues Property Taxes $335,000 License Fees 40,000 Fines and Penalties 15,000 Appropriations Salaries $350,000 Supplies and Utilities 30,000 Debt Service Interest 3,000 The city uses encumbrance accounting and does not maintain a provision for uncollectible accounts. The fiscal year is the same as the calendar year. Prepare the appropriate journal entries for each of the following transactions: 1. Record the approved budget. 2. Levied property taxes of $335,000 and mailed tax bills to property owners. 3. Ordered supplies expected to cost $18,000. 4. The supplies arrived, along with an invoice for $19,000; the city paid the invoice immediately. 5. Received cash ($383,000) from the following sources: property taxes ($330,000), licenses and fees ($38,000), fines and penalties ($15,000). 6. Paid cash for the following purposes: unpaid vouchers at the start of year ($8,000); salaries ($340,000); utility bills ($11,000). 7. Will pay salaries for the last few days in December, amounting to $2,000, at the end of the first pay period in January 2022; also, received in early January 2022 a utilities invoice for $1,000 applicable to December 2021.The city uses the account, Accrued expenditures payable, for all year-end accruals. 8. Closing entries were prepared for the General Fund budget. 9. Closing entries were prepared for General Fund temporary accounts.