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 years appropriation.

1. The budget prepared for the fiscal year 2023 was as follows:

Estimated Revenues:
Taxes	$	1,985,000
Licenses and permits		378,000
Intergovernmental revenue		403,000
Miscellaneous revenues		68,000
Total estimated revenues		2,834,000
Appropriations:
General government		483,600
Public safety		898,600
Public works		662,600
Health and welfare		612,600
Miscellaneous		92,000
Total appropriations		2,749,400
Estimated Other Financing Uses:
Estimated other financing usestransfers out		22,600
Budgeted increase in fund balance	$	62,000

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

General government	$	64,000
Public safety		256,000
Public works		398,000
Health and welfare		165,940
Miscellaneous		77,000
Total	$	960,940

1. The current years tax levy of $2,052,400 was recorded; uncollectibles were estimated to be $71,000.
2. Tax collections of the current years levy totaled $1,465,000. The City also collected $138,000 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.)
3. 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	$	417,000
Public safety		641,000
Public works		260,000
Health and welfare		445,000
Miscellaneous		11,700
Credit to Vouchers Payable	$	1,774,700

1. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,590. Encumbrances had been recorded in the prior year for these items in the amount of $14,060. The amount chargeable to each years appropriations should be charged to the Public Safety appropriation.
2. 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	$	58,700			$	58,200
Public safety		242,200				246,900
Public works		366,000				363,000
Health and welfare		136,600				136,100
Miscellaneous		77,000				77,000
	$	880,500			$	881,200

1. Revenue other than taxes collected during the year consisted of licenses and permits, $379,600; intergovernmental revenue, $406,600; and $72,600 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.
2. A transfer of $22,600 was made to the debt service fund for principal and interest payments.
3. Payments on Vouchers Payable totaled $2,511,000. Additional information follows: The General Fund Fund BalanceUnassigned account had a credit balance of $102,900 as of December 31, 2022; no entries have been made in the Fund BalanceUnassigned account during 2023.

a-2. Post the above transactions into the appropriate subsidiary ledgers. 3. The current year's tax levy of $2,052,400 was recorded; uncollectibles were estimated to be $71,000. 4. Tax collections of the current year's levy totaled $1,603,000; collections from prior years' levies totaled $138,000. \begin{tabular}{|l|l|l|l|l|} \hline 4 & General Fund & & & \\ \hline & & & & \\ \hline & Governmental Activities & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} 5. Record the personnel costs during the year. \begin{tabular}{|l|l|l|l|l|l|} \hline 5 & General Fund & & & & \\ \hline & & & & & \\ \hline & Governmental Activities & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & \\ \hline \end{tabular} 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,590. Encumbrances had been recorded in the prior year for these items in the amount of $14,060. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 9. A transfer of $22,600 was made to the debt service fund for principal and interest payments. 10. Payments on Vouchers Payable totaled $2,511,000. \begin{tabular}{|l|l|l|l|l|} \hline 10 & General Fund & & & \\ \hline & & & & \\ \hline & Governmental Activities & & & \\ \hline \end{tabular} \begin{tabular}{|c|l|c|c|c|} \hline \multicolumn{5}{|c|}{ CITY OF EVERGREEN } \\ \hline \multicolumn{5}{|c|}{ General Fund } \\ \hline \multirow{2}{*}{ Estimated Other Financing Uses Ledger } \\ \hline Transaction & \multicolumn{1}{|c|}{ Account Description } & EstRevenuesDr(Cr) & RevenuesCr(Dr) & BalanceDr(Cr) \\ \hline & Estimated Other Financing Uses & & & \\ \hline 1 & Budget & & & \\ \hline 9 & Recorded Revenues & & & 0 \\ \hline \end{tabular} a-2. Post the above transactions into the appropriate subsidiary ledgers. 3. The current year's tax levy of $2,052,400 was recorded; uncollectibles were estimated to be $71,000. 4. Tax collections of the current year's levy totaled $1,603,000; collections from prior years' levies totaled $138,000. \begin{tabular}{|l|l|l|l|l|} \hline 4 & General Fund & & & \\ \hline & & & & \\ \hline & Governmental Activities & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} 5. Record the personnel costs during the year. \begin{tabular}{|l|l|l|l|l|l|} \hline 5 & General Fund & & & & \\ \hline & & & & & \\ \hline & Governmental Activities & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & \\ \hline \end{tabular} 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,590. Encumbrances had been recorded in the prior year for these items in the amount of $14,060. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 9. A transfer of $22,600 was made to the debt service fund for principal and interest payments. 10. Payments on Vouchers Payable totaled $2,511,000. \begin{tabular}{|l|l|l|l|l|} \hline 10 & General Fund & & & \\ \hline & & & & \\ \hline & Governmental Activities & & & \\ \hline \end{tabular} \begin{tabular}{|c|l|c|c|c|} \hline \multicolumn{5}{|c|}{ CITY OF EVERGREEN } \\ \hline \multicolumn{5}{|c|}{ General Fund } \\ \hline \multirow{2}{*}{ Estimated Other Financing Uses Ledger } \\ \hline Transaction & \multicolumn{1}{|c|}{ Account Description } & EstRevenuesDr(Cr) & RevenuesCr(Dr) & BalanceDr(Cr) \\ \hline & Estimated Other Financing Uses & & & \\ \hline 1 & Budget & & & \\ \hline 9 & Recorded Revenues & & & 0 \\ \hline \end{tabular}