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 years appropriation. 1. The budget prepared for the fiscal year 2017 was as follows: Estimated Revenues: Taxes $ 1,943,000 Licenses and permits 372,000 Intergovernmental revenue 397,000 Miscellaneous revenues 62,000 Total estimated revenues 2,774,000 Appropriations: General government 471,000 Public safety 886,000 Public works 650,000 Health and welfare 600,000 Miscellaneous 86,000 Total appropriations 2,693,000 Budgeted increase in fund balance $ 81,000 2. Encumbrances issued against the appropriations during the year were as follows: General government $ 58,000 Public safety 250,000 Public works 392,000 Health and welfare 160,000 Miscellaneous 71,000 Total $ 931,000 3. The current years 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 years 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 $ 411,000 Public safety 635,000 Public works 254,000 Health and welfare 439,000 Miscellaneous 11,100 Credit 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 years 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 Liability Estimated Liability General government $ 52,700 $ 52,200 Public safety 236,200 240,900 Public works 360,000 357,000 Health and safety 130,600 130,100 Miscellaneous 71,000 71,000 $ 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.