The following transactions relate to the General Fund of the Cty of Buffalo Falls for the year ended December 31,2020 : 1. Beginning balances were, Cash, \$98.000: Tares Recelvable, $197,000 : Accounts Payable, $56,000 and Fund Balance, $239.000. 2. The budget was passed. Estimated revenues amounted to $1,280,000 and appropriations totaled $1,276,400. All expenditures are classified as General Government. 3. Property taxes were levied in the amount of $940,000. All of the toxes are expected to be collected before February 2021 4. Cash receipts totaled $910,000 for property tases and $310,000 from other revenue. 5. Contracts were issued for contracted services in the amount of $104,000. 6. Contracied services were performed relating to $93.000 of the contracts with invoices amounting 10$90.400. 7. Other expenditures amounted to $986.000. 8. Accounts poysble were paid in the amount of $1,130,000 9. The books were closed Requirect: a. Prepare journal entries for the above transactions. b. Prepare a Statement of Revenues, Expenditures; and Changes in Fund Balance for the General Fund. c. Prepare a Balance Sheet for the General Fund assuming there are no restricted or assigned net resources and outstanding encumbrances are committed by contractual obligation