The following selected events occurred in the general fund of the Village of Sleepy Hollow during the fiscal year ended June 30, 20X6:
1. Had the following resou	rce inflows and outflows in the operating budget:
Estimated revenues: Property taxes $800,000 Sales taxes 100,000 Licenses and permits 25,000 Estimated transfer in from special revenue fund 75,000 Total $1,000,000 Appropriations: General government $ 610,000 Public safety 200,000 Sanitation 150,000 Estimated transfer out to internal service fund 25,000 Total $ 985,000
2. Had appropriations inc ended June 30, 20X5. S encumbrances.	luding encumbrances of $18,000 related to the year leepy Hollow uses the lapsing method of accounting for
3. Levied property tax of $	816,000 and had estimated uncollectibles of $16,000.
4. Collected property taxes of $805,000. The estimated uncollectibles balance was decreased to $6,000, and remaining receivables and allowance were reclassified to delinquent at year-end.
5. Received $102,000 of licenses and permits.	sales tax revenue from the state and $24,000 from
6. Received transfer in of $ transfer out to estab transactions, record th cash transfer.	70,000 from a special revenue fund. Made a $25,000 lish an internal service fund. For both of these e interfund receivable/payable before recording the
7. Ordered computer equi and paid the actual cost	pment costing $50,000. Received computer equipment of $50,500 two weeks after receipt of the equipment.
8. Made a loan to an enterprise fund for $20,000 on January 1, 20X6. The loan was repaid with interest at 6 percent on June 30, 20X6.
9. Used the services of the central motor pool and was billed $500. The bill was paid within one week of its receipt by the general fund.
Required
Prepare journal entries for the general fund to record these transactions involving the Village of Sleepy Hollow for the year ended June 30, 20X6.

The following financial activities affecting Johnson Citys general fund took place during the year ended June 30, 20X1. The following budget was adopted:

Estimated revenue:

Property taxes $4,500,000 Licenses and permits 300,000 Fines 200,000

Total $5,000,000

Appropriations:

General government $1,500,000

Police services 1,200,000

Fire department services 900,000

Public works services 800,000 Acquisition of fire engines 400,000

Total $4,800,000

Additional Information Related to 20X1

1. Property tax bills totaling $4,650,000 were mailed. It was estimated that

$300,000 of this amount would be delinquent and $150,000 would be uncollectible.

2. Property taxes totaling $3,900,000 were collected. The $150,000 previously estimated to be uncollectible remained unchanged, but $750,000 was reclassified as delinquent. It is estimated that the delinquent taxes will be collected soon enough after June 30, 20X1, to make them available to finance obligations incurred during the year ended June 30, 20X1. There was no balance of uncollected taxes on July 1, 20X0.

3. Tax anticipation notes in the face amount of $300,000 were issued.

4. Other cash collections were as follows:

Licenses and permits $270,000

Fines 200,000

Sale of public works equipment

(original cost, $75,000) 15,000

Total $485,000

S17-3 (continued)

5. The following purchase orders were executed:
	Total	Outstanding on June 30, 20X1
General governmental $1,050,000 Police services 300,000 Fire department services 150,000 Public works services 250,000 Fire engines 400,000 Total $2,150,000		$60,000 30,000 15,000 10,000 -0- $115,000

6. No encumbrances were outstanding on June 30, 20X0.
7. The following vouchers were approved.
General governmental $1,440,000 Police services 1,155,000 Fire department services 870,000 Public works services 700,000 Fire engines 400,000 Total $4,565,000
8. Vouchers totalling	$4,600,000 were paid.
Required
Prepare journal entries to record the preceding financial activities in the general fund, assuming that separate appropriation and expenditure accounts are maintained for each function of the city. Ignore interest accruals.