The State of Monogahela adopted a budget for its general fund for the year. The following amounts are relevant: 4. Encumbrances to lapse. No Entry Required \begin{tabular}{|l|r|r|} \hline Account Name & Debit & \multicolumn{2}{|c|}{ Credit } \\ \hline Encumbrances & 123 & 123 \\ \hline Expenditures & 123 & 123 \\ \hline Encumbrances outstanding & 123 & \\ \hline Unassigned fund balance & & 123 \\ \hline Vouchers payable & 123 & \\ \hline \end{tabular} 3. The annual budget is closed out at year end. No Entry Required \begin{tabular}{|c|c|c|} \hline Account Name & Debit & Credit \\ \hline Appropriations & 123 & 123 \\ \hline Estimatedotherfinancingusestransfersout & 123 & 123 \\ \hline Budgetary fund balance & 123 & 123 \\ \hline Estimated revenues & 123 & 123 \\ \hline Expenditures & 123 & 23 \\ \hline \end{tabular}