[The following information applies to the questions displayed below.]

The following transactions occurred during the 2017 fiscal year for the City of Evergreen. For budgetary purposes, the city reports encumbrances in the Expenditures section of its budgetary comparison schedule for the General Fund but excludes expenditures chargeable to a prior year's appropriation.

1.The budget prepared for the fiscal year 2017 was as follows:

Estimated Revenues:Taxes$1,943,000Licenses and permits372,000Intergovernmental revenue397,000Miscellaneous revenues62,000Total estimated revenues2,774,000Appropriations:General government471,000Public safety886,000Public works650,000Health and welfare600,000Miscellaneous86,000Total appropriations2,693,000Budgeted increase in fund balance$81,000

2.Encumbrances issued against the appropriations during the year were as follows:

General government$58,000Public safety250,000Public works392,000Health and welfare160,000Miscellaneous71,000Total$931,000

3.The current year's tax levy of $2,005,000 was recorded; uncollectibles were estimated as $65,000.

4.Tax collections from prior years' levies totaled $132,000; collections of the current year's levy totaled $1,459,000.

5.Personnel costs during the year were charged to the following appropriations in the amounts indicated. Encumbrances were not recorded for personnel costs. Since no liabilities currently exist for withholdings, you may ignore any FICA or federal or state income tax withholdings. (Note: Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activities general journal at the government-wide level.)

General government$411,000Public safety635,000Public works254,000Health and welfare439,000Miscellaneous11,100Credit to Vouchers Payable$1,750,100

6.Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,470. Encumbrances had been recorded in the prior year for these items in the amount of $14,000. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation.

7.Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in Transaction (2) of this problem. The following appropriations were affected.

Actual LiabilityEstimated LiabilityGeneral government$52,700$52,200Public safety236,200240,900Public works360,000357,000Health and safety130,600130,100Miscellaneous71,00071,000$850,500$851,200

8.Revenue other than taxes collected during the year consisted of licenses and permits, $373,000; intergovernmental revenue, $400,000; and $66,000 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and therefore are recorded as General Revenues at the government-wide level.

9.Payments on Vouchers Payable totaled $2,505,000.

Additional information follows: The General Fund Fund BalanceUnassigned account had a credit balance of $96,900 as of December 31, 2016; no entries have been made in the Fund BalanceUnassigned account during 2017.

rev: 06_05_2015_QC_CS-17005

6.

value:

11.11 points

Required information

Requireda-1.Prepare general journal for fiscal year 2017 for the General Fund and for the governmental activities.(If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

a-2.Post the above transactions into the appropriate subsidiary ledgers.

rev: 06_05_2015_QC_CS-17005, 09_30_2015_QC_CS-27398, 09_12_2016_QC_CS-60435