The following transactions occurred for the City of Forest Green'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 the journal entries for the General Fund. Governmental activities and closing entries are not required. (If no entry is required for a transaction/event, select "No Journal Entry Required" In the first account fleld.) No A Answer is not complete. Transaction General Journal 01 Estimated Revenues Appropriations B 02 Budgetary Fund Balance Encumbrances Fund Balance-Unassigned 0 Debit Credit 2,774,000 2,693,000 81,000 931,000 931,000 C 03 General Revenues - Property Taxes 2,005,000 Allowance for Uncollectible Current Taxes Revenues 65,000 1,940,000 D 04 Cash General Revenues - Property Taxes 1,327,000 x 1,327,000 E 5(a) Fund Balance-Nonspendable-Inventory of Supplies 931,000 Encumbrances 931,000 x Expenditures 850,500 x Vouchers Payable 850,500 x F 5(b) Fund Balance-Unassigned Encumbrances Expenditures Vouchers Payable 931,000 931,000 850,500 x 850,500 x G 08 Cash General Revenues - Interest and Penalties on Delinquent Taxes> Interest and Penalties Receivable Revenues H 07 Vouchers Payable Cash 839,000 373,000 400,000 x 66,000 x 1,505,000 1,505,000