The Edward City Council approved and adopted the budget for its general fund for the year just ended. The budget contained the following amounts:

Estimated revenues$4,900,000

Appropriations 4,780,000

Authorized interfund transfer to the sports and

recreation debt service fund 90,000

During the year, various transactions and events occurred that affected the general fund.

1. Edward City levied property taxes of $4,000,000, of which it estimated that $25,000 would be uncollectible. During the discount period between the levy and the date that the levy became a legally enforceable claim, the city received $120,000 from property owners.
2. A $100,000 interfund transfer from an enterprise fund was received.
3. Tax anticipation notes in the amount of $500,000 were sold.
4. The special revenue fund reimbursed the general fund for a $600,000 expenditure for road construction.
5. Edward City made a commitment to spend $400,000 to acquire computers.
6. At the end of the year, Edward City had $60,000 of outstanding encumbrances.

From the list of accounts below, determine which accounts were affected when recording the adopted budget in the general fund.

To prepare each required journal entry:

Estimatedotherfinancinguses--interfundtransfers

Appropriations

Estimated revenues

Expenditures

Budgetary fund balance