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	$	1,992,000
Licenses and permits		379,000
Intergovernmental revenue		404,000
Miscellaneous revenues		69,000
Total estimated revenues		2,844,000
Appropriations:
General government		485,700
Public safety		900,700
Public works		664,700
Health and welfare		614,700
Miscellaneous		93,000
Total appropriations		2,758,800
Budgeted increase in fund balance	$	85,200

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

General government	$	65,000
Public safety		257,000
Public works		399,000
Health and welfare		166,930
Miscellaneous		78,000
Total	$	965,930

3. The current years tax levy of $2,060,300 was recorded; uncollectibles were estimated as $72,000

4. Tax collections of the current years levy totaled $1,466,000. The City also collected $139,000 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	$	418,000
Public safety		642,000
Public works		261,000
Health and welfare		446,000
Miscellaneous		11,800
Credit to Vouchers Payable	$	1,778,800

6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,610. Encumbrances had been recorded in the prior year for these items in the amount of $14,070. 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	$	59,700			$	59,200
Public safety		243,200				247,900
Public works		367,000				364,000
Health and welfare		137,600				137,100
Miscellaneous		78,000				78,000
	$	885,500			$	886,200

8. Revenue other than taxes collected during the year consisted of licenses and permits, $380,700; intergovernmental revenue, $407,700; and $73,700 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 $2,512,000.

Additional information follows: The General Fund Fund BalanceUnassigned account had a credit balance of $103,900 as of December 31, 2019; no entries have been made in the Fund BalanceUnassigned account during 2020.

Prepare general journal for fiscal year 2020 for the General Fund and for the governmental activities

General Journal Debit Credit Transaction Activties 1. Record the budget estimates and appropriations. 1 General Fund Governmental Activities 2. Record the encumbrances issued against the appropriations during the year. General Fund 2 Governmental Activities as $72,000 3. The current year's tax levy of $2,060,300 was recorded; uncollectibles were estimated General Fund 3 Governmental Activities 4. Tax collections of the current year's levy totaled $1,466,000; collections from prior years' levies totaled $139,000 General Fund 4 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 $14,610. Encumbrances had been recorded in the prior year for these items in the amount of $14,070. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation Record the outstanding Encumbrances for 2019 General Fund 6a Record the public safety expenditures 6b Governmental Activities Record the public safety expenses. 6c 7.Invoices were received and approved for payment for items ordered in documents recorded as encumbrances. Record the outstanding encumbrances for 2020 General Fund 7a Record the various expenditures 7b Governmental Activities Record the various expenses (include miscellaneous with general government.) 7c 8. Revenue other than taxes collected during the year consisted of licenses and permits, $380,700; intergovernmental revenue, $407,700; and $73,700 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 8 Governmental Activities 9. Payments on Vouchers Payable totaled $2,512,000 General Fund Governmental Activities a-2. Post the above transactions into the appropriate subsidiary ledgers. CITY OF EVERGREEN General Fund Revenue Ledger Est Revenues Dr Revenues Balance Dr Account Description (Cr) Cr (Dr) (Cr) Taxes Budget Recorded Revenues Licenses and Permits Budget Recorded Revenues Intergovernmental Revenues Budget Recorded Revenues Miscellaneous Revenues Budget Recorded Revenues 0 CITY OF EVERGREEN Appropriations/Encumbrances/Expenditures Ledger Encumbrances Expenditures Appropriations Available Balance Credit Transaction Account/Description Debit Credit Balance Debit Balance General Government Budget Authorization Encumbrances issued 1 2 Payroll 5 Invoices approved for payment 7 Public Safety Budget Authorization Encumbrances issued 1 2 5 Payroll Invoices for items ordered 6 Invoices approved for payment 7 Public Works Budget Authorization Encumbrances issued 1 2 Payroll 5 Invoices approved for payment 7 Health and Welfare Budget Authorization 1 2 Encumbrances issued 5 Payroll Invoices approved for payment 7 Miscellaneous Budget Authorization 1 Encumbrances issued 2 Payroll Invoices approved for payment General Journal Debit Credit Transaction Activties 1. Record the budget estimates and appropriations. 1 General Fund Governmental Activities 2. Record the encumbrances issued against the appropriations during the year. General Fund 2 Governmental Activities as $72,000 3. The current year's tax levy of $2,060,300 was recorded; uncollectibles were estimated General Fund 3 Governmental Activities 4. Tax collections of the current year's levy totaled $1,466,000; collections from prior years' levies totaled $139,000 General Fund 4 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 $14,610. Encumbrances had been recorded in the prior year for these items in the amount of $14,070. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation Record the outstanding Encumbrances for 2019 General Fund 6a Record the public safety expenditures 6b Governmental Activities Record the public safety expenses. 6c 7.Invoices were received and approved for payment for items ordered in documents recorded as encumbrances. Record the outstanding encumbrances for 2020 General Fund 7a Record the various expenditures 7b Governmental Activities Record the various expenses (include miscellaneous with general government.) 7c 8. Revenue other than taxes collected during the year consisted of licenses and permits, $380,700; intergovernmental revenue, $407,700; and $73,700 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 8 Governmental Activities 9. Payments on Vouchers Payable totaled $2,512,000 General Fund Governmental Activities a-2. Post the above transactions into the appropriate subsidiary ledgers. CITY OF EVERGREEN General Fund Revenue Ledger Est Revenues Dr Revenues Balance Dr Account Description (Cr) Cr (Dr) (Cr) Taxes Budget Recorded Revenues Licenses and Permits Budget Recorded Revenues Intergovernmental Revenues Budget Recorded Revenues Miscellaneous Revenues Budget Recorded Revenues 0 CITY OF EVERGREEN Appropriations/Encumbrances/Expenditures Ledger Encumbrances Expenditures Appropriations Available Balance Credit Transaction Account/Description Debit Credit Balance Debit Balance General Government Budget Authorization Encumbrances issued 1 2 Payroll 5 Invoices approved for payment 7 Public Safety Budget Authorization Encumbrances issued 1 2 5 Payroll Invoices for items ordered 6 Invoices approved for payment 7 Public Works Budget Authorization Encumbrances issued 1 2 Payroll 5 Invoices approved for payment 7 Health and Welfare Budget Authorization 1 2 Encumbrances issued 5 Payroll Invoices approved for payment 7 Miscellaneous Budget Authorization 1 Encumbrances issued 2 Payroll Invoices approved for payment