The following transactions occurred for the City of Atlanta's General Fund. 1. The budget prepared for the fiscal year included Total estimated revenues of $2,774,000 and appropriations of $2,693,000. 2. Encumbrances issued against the appropriations during the year were $931,000. 3. The current year's tax levy of $2,005,000 was recorded; uncollectibles were estimated as $65,000. 4. Collections of delinquent taxes from prior years' levies totaled $132,000; collections of the current year's levy totaled $1,459,000. 5. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in Transaction (2) of this problem. The estimated liability was $851,200. Actual costs were $850,500. 6. Revenue other than taxes collected during the year consisted of licenses and permits $272.000.intergovernmental revenue $400.000 and $66.000 of 6. 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. 7. Payments on Vouchers Payable totaled $1,505,000. Prepare journal entries in the General Fund general journal to record the transactions. (Subsidiary detail may be omitted.) 4