The following transactions occurred during the 2020 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 2020 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 of the current years levy totaled $1,459,000. The City also collected $132,000 in taxes from the prior years levy in the first 60 days after year end. (These delinquent collections had been anticipated prior to year-end.)

5. 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	$	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 welfare		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, 2019; no entries have been made in the Fund BalanceUnassigned account during 2020.

a-1. Prepare general Journal for fiscal year 2020 for the General Fund and for the governmental activities. (If no entry is required for a transaction/event, select "No Journal Entry Required" In the first account field.) General Journal Debit Credit Transaction Fund / Governmental Activties 1. Record the budget estimates and appropriations. General Fund Governmental Activities 2. Record the encumbrances issued against the appropriations during the year. General Fund Governmental Activities 3. The current year's tax levy of $2.005.000 was recorded; uncollectibles were estimated as $65.000. General Fund Governmental Activities 4. Tax collections of the current year's levy totaled $1,459,000, collections from prior years' levies totaled $132,000. General Fund Governmental Activities 5. Record the personnel costs during the year. General Fund Governmental Activities 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 year's appropriations should be charged to the Public Safety appropriation. 6a General Fund Record the outstanding Encumbrances for 2019. Record the public safety expenditures. 6c Governmental Activities Record the public safety expenses. 7. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances. 7a General Fund Record the outstanding encumbrances for 2020. Record the various expenditures. 7c Governmental Activities Record the various expenses (include miscellaneous with general government.) 8. Revenue other than taxes collected during the year consisted of licenses and permits, $373.000; intergovernmental revenue, $400.000: and S66,000 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. General Fund Governmental Activities 9. Payments on Vouchers Payable totaled $2.505.000. General Fund Governmental Activities 0-2. Post the above transactions Into the appropriate subsidiary ledgers. CITY OF EVERGREEN General Fund Revenue Ledger Account Description Est Revenues Dr (Cr) Revenues Balance Dr Cr (Dr) (Cr) Taxes Budget Recorded Revenues Licenses and Permits Budget Recorded Revenues Intergovernmental Revenues Budget Recorded Revenues Miscellaneous Revenues Budget Recorded Revenues CITY OF EVERGREEN Appropriations/Encumbrances/Expenditures Ledger Encumbrances Expenditures Debit Credit Balance Debit Balance Appropriations Credit Transaction Account/Description Available Balance General Government Budget Authorization Encumbrances issued Payroll Invoices approved for payment Public Safety Budget Authorization Encumbrances issued Payroll Invoices for items ordered Invoices approved for payment Public Works Budget Authorization Encumbrances issued Payroll Invoices approved for payment Health and Welfare Budget Authorization Encumbrances issued Payroll Invoices approved for payment Miscellaneous Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 a-1. Prepare general Journal for fiscal year 2020 for the General Fund and for the governmental activities. (If no entry is required for a transaction/event, select "No Journal Entry Required" In the first account field.) General Journal Debit Credit Transaction Fund / Governmental Activties 1. Record the budget estimates and appropriations. General Fund Governmental Activities 2. Record the encumbrances issued against the appropriations during the year. General Fund Governmental Activities 3. The current year's tax levy of $2.005.000 was recorded; uncollectibles were estimated as $65.000. General Fund Governmental Activities 4. Tax collections of the current year's levy totaled $1,459,000, collections from prior years' levies totaled $132,000. General Fund Governmental Activities 5. Record the personnel costs during the year. General Fund Governmental Activities 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 year's appropriations should be charged to the Public Safety appropriation. 6a General Fund Record the outstanding Encumbrances for 2019. Record the public safety expenditures. 6c Governmental Activities Record the public safety expenses. 7. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances. 7a General Fund Record the outstanding encumbrances for 2020. Record the various expenditures. 7c Governmental Activities Record the various expenses (include miscellaneous with general government.) 8. Revenue other than taxes collected during the year consisted of licenses and permits, $373.000; intergovernmental revenue, $400.000: and S66,000 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. General Fund Governmental Activities 9. Payments on Vouchers Payable totaled $2.505.000. General Fund Governmental Activities 0-2. Post the above transactions Into the appropriate subsidiary ledgers. CITY OF EVERGREEN General Fund Revenue Ledger Account Description Est Revenues Dr (Cr) Revenues Balance Dr Cr (Dr) (Cr) Taxes Budget Recorded Revenues Licenses and Permits Budget Recorded Revenues Intergovernmental Revenues Budget Recorded Revenues Miscellaneous Revenues Budget Recorded Revenues CITY OF EVERGREEN Appropriations/Encumbrances/Expenditures Ledger Encumbrances Expenditures Debit Credit Balance Debit Balance Appropriations Credit Transaction Account/Description Available Balance General Government Budget Authorization Encumbrances issued Payroll Invoices approved for payment Public Safety Budget Authorization Encumbrances issued Payroll Invoices for items ordered Invoices approved for payment Public Works Budget Authorization Encumbrances issued Payroll Invoices approved for payment Health and Welfare Budget Authorization Encumbrances issued Payroll Invoices approved for payment Miscellaneous Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7