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:

Estimated Revenues:

Taxes $ $2,006,000$

Licenses and permits $381,000$

Intergovernmental revenue $406,000$

Miscellaneous revenues $71,000$

Total estimated revenues $2,864,000$

Appropriations:

General government $489,900$

Public safety $904,900$

Public works $668,900$

Health and welfare $618,900$

Miscellaneous $95,000$

Total appropriations $2,777,600$

Estimated Other Financing Uses:

Estimated other financing uses$$transfers out $22,900$

Budgeted increase in fund balance $ $63,500$

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

General government $ $67,000$

Public safety $259,000$

Public works $401,000$

Health and welfare $168,910$

Miscellaneous $80,000$

Total $ $975,910$

The current year$$s tax levy of $$2,076,100$ was recorded; uncollectibles were estimated to be $$74,000.$

Tax collections of the current year$$s levy totaled $$1,468,000.$ The City also collected $$141,000$ in taxes from the prior year$$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.$)$

General government $ $420,000$

Public safety $644,000$

Public works $263,000$

Health and welfare $448,000$

Miscellaneous $12,000$

Credit to Vouchers Payable $ $1,787,000$

Invoices for all items ordered during the prior year were received and approved for payment in the amount of $$14,650.$ Encumbrances had been recorded in the prior year for these items in the amount of $$14,090.$ 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.

Actual Liability Estimated Liability

General government $ $61,700$ $ $61,200$

Public safety $245,200249,900$

Public works $369,000366,000$

Health and welfare $139,600139,100$

Miscellaneous $80,00080,000$

$ $895,500$ $ $896,200$

Revenue other than taxes collected during the year consisted of licenses and permits, $$382,900$; intergovernmental revenue, $$409,900$; and $$75,900$ 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 $$22,900$ was made to the debt service fund for principal and interest payments.

Payments on Vouchers Payable totaled $$2,514,000.$ Additional information follows: The General Fund Fund Balance$$Unassigned account had a credit balance of $$105,900$ as of December $31,2022$; no entries have been made in the Fund Balance$$Unassigned account during $2023.$

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

Answer is complete and correct.

Answer is not complete.Answer is not complete.