The following transactions relate to the General Fund of the Cry or Buffalo Falls for the year ended December 31, 2020 1 Beginning balances were Cash. $98,000, Taxes Receivable, S197000, Accounts Payable, 556,000 and Fund Balance, $239000 doet was passed Estimated revenues amounted to SD280000 and appropriations totaled $1276,400. All expenditures General Government a Property taxes were levied in the amount of $940,000 All of the taxes are expected to be collected before February 2021 4 Cash receipts totaled $910 000 for property taxes and $310000 from other revenue. 5 Contracts were issued for contacted services in the amount of $104,000 6 Contracted services were performed relating to $93 000 of the contests with invoices amounting to $90.400 7. Other expenditures amounted to $986.000 8. Accounts payable were paid in the amount of S1130000 9. The books were closed Required: .. Prepare journal entries for the above transactione b. Prepare a Statement of Revenues Expendituren 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 obation