The finance director for the City of Green Falls printed the General Fund Revenues and Appropriations Ledgers shown below for the year just ended.

The beginning-of-the-year fund balance was $160,160. Estimated and actual Other Financing UsesInterfund Transfers Out totaled $51,900. Required

1. From the ledger detail, reproduce the summary journal entries recorded in the General Fund general journal to close the operating statement and budgetary accounts at the end of the year.
2. What are the amounts of encumbrances outstanding at year-end?
3. Prepare a statement of revenues, expenditures, and changes in fund balance for the General Fund of the City of Green Falls for the prior year.
4. Prepare a budgetary comparison schedule for the General Fund of the City of Green Falls for the prior year.

The entirety of the question posted is available. Everything provided for the question is shown.

REVENUES LEDGER Est. Revenues Dr(Cr) Revenues Cr(Dr) Balance Dr(Cr) Ref. 7,482,400 102 193 194 199 110 111 112 Account Description Estimated Revenues-Taxes-Real Property Budget Authorization Accrued Revenue Previous Deferral Deferral Budget Amendment Closing entry Closing entry 7,486,990 364,888 (328,980) 7,482,400 (4,500) (368,500) (39,600) 400 (7,442,00) 40, eee (7,442,400) (7,442,280) 102 757, 150 103 729,689 Estimated Revenues-Taxes-Sales Budget Authorization Received in Cash Budget Amendment Closing Entry Closing Entry 110 111 112 757,150 27,550 84e (729,600) (26,710) (730,440) (729,680) 182 48,450 23,700 104 110 111 112 Estimated Revenues-Interest and Penalties on Taxes Budget Authorization Previous Deferral Budget Amendment Closing Entry Closing Entry 48,450 24,750 (440) (23,780) (25, 190) (23,260) (23,780) 481,650 102 103 111 112 Estimated Revenues-Licenses and Permits Budget Authorization Received in Cash Closing Entry Closing Entry 474,050 481,65 7,600 (474,950) (481,650) (474,250) 102 508, 25e 103 Estimated Revenues-Fines and Forfeits Budget Authorization Received in Cash Closing Entry Closing Entry 513,950 588,250 (5,700) (513,950) (508,250) 111 112 (513,950) 527, 250 102 103 103 110 111 112 Estimated Revenues-Intergovernmental Revenue Budget Authorization Previous Deferral Received in Cash Budget Amendment Closing Entry Closing Entry 30,400 588,250 527,250 496,850 (11,400) 698 12, e90 (539,340) (538,650) (538,650) 351, 5ee 363,850 102 103 119 111 112 Estimated Revenues-Charges for Services Budget Authorization Received in Cash Budget Amendment Closing Entry Closing Entry 351,500 (12,350) (640) (363,850) 11, 710 (363,210) (363,850) 228, eee Estimated Revenues-Miscellaneous Revenues Budget Authorization Received in Cash Closing Entry Closing Entry 102 103 111 112 236, 075 228,888 (8,875) (236,875) @ (228,000) (236, 075) APPROPRIATIONS LEDGER Enc. Enc. Enc. Increase Decrease Balance Exp. Dr(Cr) Exp. Balance Approp. Cr(Dr) Ref. Balance Cr(Dr) 1,999,750 394,25e 394,25e 1,599,476 1,599,476 Account Description Appropriations-General Government Budget Authorization Purchase Orders Payroll Elimination Goods Received Utilities and other Budget Amendment closing Entry Closing Entry 393,230 102 103 106 107 107 199 110 111 112 1,920 395,300 12,900 1,994,776 2,207,676 1,999,750 1,695,500 6,024 399,254 3,954 (8,946) 2,954 (2,898,696) (1,820) 11,989 (2,011,650) (2, e87,676) 3,681,250 1,259,250 1,059, 250 2,576,744 2,576, 744 1,053,760 5,490 102 103 106 107 107 109 110 111 112 1,054,800 40,900 3,630, 744 3,671, 644 3,681,250 2,622,000 45, 256 1,899,016 45,816 4,116 (7,784) (3,677,134) (5,490) (11,980) (3,669,350) Appropriations-Public Safety Budget Authorization Purchase Orders Payroll Elimination Goods Received Utilities and other Budget Amendment Closing Entry Closing Entry Appropriations-Public Works Budget Authorization Purchase Orders Payroll Elimination Goods Received Budget Amendment Closing Entry Closing Entry (3,671,644) 1,870, 550 955,460 955,460 932,581 932,581 938,30 102 103 106 197 107 110 111 112 17,430 1,870,550 915, e90 (17,491) 920,539 (17,451) (5,551) (1,888,801) (17,430) 937,990 1,870,571 11,900 (1,882,458) (1,870,571) 1,201,750 651,245 651,245 551,053 551, 053 102 103 106 107 107 111 112 Appropriations-Health and Welfare Budget Authorization Purchase Orders Payroll Elimination Goods received Closing Entry Closing Entry 1,201,750 550,585 (548) 650,697 262 (1,201,488) 651,245 650,435 1, 201,488 (1,201,750) (1,201,488) 1, 216,000 612,689 612,680 608, 244 608, 244 102 193 106 107 107 111 112 605,265 7,415 1,216,000 603,320 (4,924) 680, 341 (7,279) (1,223,279) (7,415) 607,620 1,215,864 (1,216,000) (1,215,864) Appropriations-Culture and Recreation Budget Authorization Purchase Orders Payroll Elimination Goods Received closing Entry closing Entry Appropriations-Miscellaneous Budget Authorization Purchase Orders Elimination Goods Received Utilities and Other closing Entry closing Entry 101,650 99,710 99,710 99,719 102 103 107 107 199 111 112 101,650 1,940 101,650 1,940 (9,960) (111,610) 99,710 11,900 99,718 111, 610 (101,650) (111,610) Required A Required B Required Required D From the ledger detail, reproduce the summary journal entries recorded in the General Fund general journal to close the operating statement and budgetary accounts at the end of the year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Transaction Fund General Journal Debit Credit 1. Record from the ledger, the summary journal entries recorded to close the operating statement and budgetary accounts at the end of the year. 1 General Fund 2 Required A Required B Required Required D What are the amounts of encumbrances outstanding at year-end? CITY OF GREEN FALLS Encumbrances Ledger Encumbrances Encumbrances Encumbrances Account/Description Increase Decrease Balance Cr Dr(Cr) General Government Public Safety Public Works Dr Culture and Recreation Required A Required B Required Required D Prepare a statement of revenues, expenditures, and changes in fund balance for the General Fund of the City of Green Falls for the prior year. CITY OF GREEN FALLS General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended Revenues Total Revenues Expenditures Total Expenditures Excess of Revenues over Expenditures Other Financing Sources (Uses) Total Other Financing Sources (Uses) Increase in Fund Balances Fund Balances, January 1 Fund Balances, December 31 Required A Required B Required Required D Prepare a budgetary comparison schedule for the General Fund of the City of Green Falls for the prior year. CITY OF GREEN FALLS General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For the Year Ended Budgeted Amounts Actual Amounts Original Final Budget Basis Revenues Variance with Final Budget Over (Under) Total Revenues Expenditures Total Expenditures Excess of Revenues over Expenditures and encumbrances Other Financing Uses Increase in Encumbrances O/S Increase in Fund Balance Fund Balances, 1/1 Fund Balances, 12/31