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 year's appropriation. 1. The budget prepared for the fiscal year 2023 was as follows: $1,943, eee 372, eee 397, eee 62, eee 2,774, eee Estimated Revenues: Taxes Licenses and permits Intergovernmental revenue Miscellaneous revenues Total estimated revenues Appropriations: General government Public safety Public works Health and welfare Miscellaneous Total appropriations Estimated other Financing Uses: Estimated other financing uses-transfers out Budgeted increase in fund balance 471, eee 886, eee 650, eee 680, eee 86, eee 2,693, eee 22, eee 59, eee $ 2. Encumbrances issued against the appropriations during the year were as follows: General government Public safety Public works Health and welfare Miscellaneous Total $ 58, eee 250, eee 392, eee 160, eee 71, eee $931, eee 3. The current year's tax levy of $2,005,000 was recorded; uncollectibles were estimated to be $65,000. 4. Tax collections of the current year's levy totaled $1,459,000. The City also collected $132,000 in taxes from the prior year's 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 Public safety Public works Health and welfare Miscellaneous Credit to Vouchers Payable $ 411, eee 635, eee 254, eee 439, eee 11,100 $1,750,100 6. Involces 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. 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. General government Public safety Public works Health and welfare Miscellaneous Actual Liability $ 52,700 236,200 360,000 130,680 71,888 $850, 500 Estimated Liability $ 52,200 249,900 357,888 130,180 71,eee $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. A transfer of $22,000 was made to the debt service fund for principal and Interest payments. 10. Payments on Vouchers Payable totaled $2,505,000. Additional Information follows: The General Fund Fund Balance- Unassigned account had a credit balance of $96,900 as of December 31, 2022; no entries have been made in the Fund Balance-Unassigned account during 2023. a-2. Post the above transactions Into the appropriate subsidiary ledgers. CITY OF EVERGREEN General Fund Revenue Ledger Account Description Est Revenues Dr Revenues (Cr) Cr(Dr) Transaction Balance Dr (Cr) Taxes 1 Budget Recorded Revenues 3 0 1 Licenses and Permits Budget Recorded Revenues 8 0 1 Intergovernmental Revenues Budget Recorded Revenues 8 0 1 Miscellaneous Revenues Budget Recorded Revenues 8 0 Transaction CITY OF EVERGREEN General Fund Estimated Other Financing Uses Ledger Account Description Est Revenues Dr Revenues (Cr) Cr(Dr) Estimated Other Financing Uses Budget Recorded Revenues Balance Dr (Cr) 1 9 0 CITY OF EVERGREEN Appropriations/Encumbrances/Expenditures Ledger Encumbrances Expenditures Debit Credit Balance Debit Balance Appropriations Available Credit Balance 1 Transaction Account/Description General Government Budget Authorization 2 Encumbrances issued 5 Payroll Invoices approved for payment 7 1 2 Public Safety Budget Authorization Encumbrances issued Payroll Invoices for items ordered Invoices approved for payment 5 6 7 1 2 Public Works Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 1 2 Health and Welfare Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7 1 2 Miscellaneous Budget Authorization Encumbrances issued Payroll Invoices approved for payment 5 7