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	$	2,048,000
Licenses and permits		387,000
Intergovernmental revenue		412,000
Miscellaneous revenues		77,000
Total estimated revenues		2,924,000
Appropriations:
General government		502,500
Public safety		917,500
Public works		681,500
Health and welfare		631,500
Miscellaneous		101,000
Total appropriations		2,834,000
Estimated Other Financing Uses:
Estimated other financing usestransfers out		23,500
Budgeted increase in fund balance	$	66,500

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

General government	$	73,000
Public safety		265,000
Public works		407,000
Health and welfare		174,850
Miscellaneous		86,000
Total	$	1,005,850

3. The current years tax levy of $2,123,500 was recorded; uncollectibles were estimated to be $80,000.

4. Tax collections of the current years levy totaled $1,474,000. The City also collected $147,000 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	$	426,000
Public safety		650,000
Public works		269,000
Health and welfare		454,000
Miscellaneous		12,600
Credit to Vouchers Payable	$	1,811,600

6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,770. Encumbrances had been recorded in the prior year for these items in the amount of $14,150. 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	$	67,700			$	67,200
Public safety		251,200				255,900
Public works		375,000				372,000
Health and welfare		145,600				145,100
Miscellaneous		86,000				86,000
	$	925,500			$	926,200

8. Revenue other than taxes collected during the year consisted of licenses and permits, $389,500; intergovernmental revenue, $416,500; and $82,500 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. A transfer of $23,500 was made to the debt service fund for principal and interest payments.

10. Payments on Vouchers Payable totaled $2,520,000. Additional information follows: The General Fund Fund BalanceUnassigned account had a credit balance of $111,900 as of December 31, 2022; no entries have been made in the Fund BalanceUnassigned account during 2023.

11. Required

12. a-1. Prepare general journal for fiscal year 2023 for the General Fund and for the governmental activities.