The State of Monogahela adopted a budget for its general fund for the year. The following amounts are relevant: Estimated total sales taxes to be collected Estimated total to be spent Amount authorized for retirement of debt Amount authorized to subsidize state agency telecommunications $100,000,000 92,000,000 1,000,000 1,000,000 At the end of the fiscal year, $8.4 million in encumbrances were outstanding, but the appropriation authority expired. To prepare each required journal entry: Enter the corresponding debit or credit amount in the associated column. Round all amounts to the nearest whole number. Not all rows in the table might be needed to complete each journal entry.