The following transactions and events occurred during FY $2022$:

$1.$ Levied property taxes of $$670,000$ and mailed tax bills to property owners.

$2.$ Borrowed $$600,000$ on tax anticipation notes at an interest rate of $1\mathrm{.}5$

$3.$ Ordered supplies expected to cost $$36,000.$

$4.$ The supplies arrived, along with an invoice for $$38,000$; the city paid the invoice immediately.

$5.$ Received cash $($ $$766,000)$ from the following sources: property taxes $($ $$660,000),$

licenses and fees $($ $$76,000),$ fines and penalties $($ $$30,000).$

$6.$ Paid cash for the following purposes: unpaid vouchers at the start of year $($ $$16,000)$; salaries $($ $$680,000)$;

utility bills $($ $$22,000).$

$7.$ Repaid the tax anticipation notes $6$ months after date of borrowing $($see #$2),$ with interest.

$8.$ Processed a budgetary interchange, increasing the appropriation for supplies and utilities by $$4,000$

and reducing the appropriation for salaries by the same amount.

$9.$ Will pay salaries for the last few days in December, amounting to $$4,000,$ at the end of the first pay period in

January $2023$; also, received in early January $2023$ a utilities invoice for $$2,000$ applicable to December $2022.$

The city uses the account, Accrued expenditures payable, for all year$-$end accruals.

Use the preceding information to do the following:

a$)$ Prepare journal entries to record the budget and the listed transactions and events.

If an entry affects more than one debit or credit account, enter the accounts in order of magnitude $($largest

to smallest balances$),$ debits first. Enter $0$ or leave the field blank if no entry is required.