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.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. 4.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. 5.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 field.)