The following transactions occurred for the City of Fontaine's General Fund. The budget prepared for the fiscal year included Total estimated revenues of $2774,000 and appropriations of $2, 693,000. Encumbrances issued against the appropriations during the year were $931,000. The current year's tax levy of $2,005,000 was recorded: uncollectibles were estimated as $65,000. Collections of delinquent taxes from prior years' levies totaled $132,000; collections of the current year's levy totaled $1, 459,000. 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. 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. Payments on Vouchers Payable totaled $1, 505,000. Prepare journal entries in the General Fund general journal to record the transactions