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

The following transactions occurred during the $2023$ 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.

The budget prepared for the fiscal year $2023$ was as follows: Encumbrances issued against the appropriations during the year were as follows:

The current year's tax levy of $$2,036,600$ was recorded; uncollectibles were estimated to be $$69,000.$

Tax collections of the current year's levy totaled $$1,463,000.$ The City also collected $$136,000$ in taxes from the prior

year's levy in the first $60$ days after year$-$end. $($These delinquent collections had been anticipated prior to year$-$end.$)$

Personnel costs during the year were charged to the following appropriations in the amounts indicated. Encumbrances

were not recorded for personnel costs. Because no liabilities currently exist for withholdings, you may ignore any FICA

or federal or state income tax withholdings. $($Expenditures charged to Miscellaneous should be treated as General

Government expenses in the governmental activities general journal at the government$-$wide level.$)$ Invoices for all items ordered during the prior year were received and approved for payment in the amount of $$14,550.$

Encumbrances had been recorded in the prior year for these items in the amount of $$14,040.$ The amount chargeable to

each year's appropriations should be charged to the Public Safety appropriation.

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.

Revenue other than taxes collected during the year consisted of licenses and permits, $$377,400$; intergovernmental

revenue, $$404,400$; and $$70,400$ 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.

A transfer of $$22,400$ was made to the debt service fund for principal and interest payments.

Payments on Vouchers Payable totaled $$2,509,000.$ Additional information follows: The General Fund Fund Balance$-$

Unassigned account had a credit balance of $$100,900$ as of December $31,2022$; no entries have been made in the

Fund Balance$-$Unassigned account during $2023.$ a$-2.$ Post the above transactions into the appropriate subsidiary ledgers.