The following transactions occurred for the City of Fontaine'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, $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