The Town of Tyler approved the following general fund budget for the fiscal year July 1, 2011, to June 30, 2012: TOWN OF TYLER GENERAL FUND BUDGET SUMMARY FOR THE YEAR JULY 1, 2011 TO JUNE 30, 2012 Revenue Sources Taxes $250,000 Licenses and permits 20,000 Intergovernmental revenue 40,000 Charges for services 60,000 Fines and forfeits 15,000 Rents and royalties 10,000 Miscellaneous revenues 5,000 Total budgeted revenues $400,000 TOWN OF TYLER GENERAL FUND BUDGET SUMMARY FOR THE YEAR JULY 1, 2011 TO JUNE 30, 2012 Expenditures Current services General government $45,000 Public safety 140,000 Highways and streets 90,000 Sanitation 55,000 Health and welfare 20,000 Recreation 30,000 Capital outlays 15,000 Total appropriations $395,000 Budgeted increase in fund balance $5,000 The after-closing trial balance of the Town of Tyler general fund at June 30, 2011, shows the following ledger account balances: Debits Cash 31,000 Tax receivabledelinquent 15,000 Accounts receivable 3,000 Supplies inventory 6,000 Total debits $ 55,000 Credits Allowances for uncollectible taxesdelinquent 1,000 Vouchers payable 14,000 Note payable (short-term) 15,000 Fund balancecommitted 9,000 Fund balancenonspendable 6,000 Fund balanceunassigned 10,000 Total credits $ 55,000

1. prepare journal entries to record the budget and each of the following transactions:

a. The treasurer of Tyler sends out property tax bills of $200,000; 1% is considered uncollectible

b. Current property taxes of $176,000 and past-due taxes of $14,000 were collected.

c. A specifi c property tax bill ($1,000) is determined to be uncollectible.

d. Fees in the amount of $20,000 are collected for hunting licenses.

e. Other revenues in the amount of $200,000 are collected.

f. The payroll for salaries of $20,000 is vouchered for payment.

g. Playground equipment expected to cost $15,000 is ordered.

h. The playground equipment is received and has an actual cost of $14,000.

i. Tyler received equipment that had been ordered in the previous fiscal year. The actual cost was $9,500

j. Supplies in the amount of $11,000 were ordered. By year-end, only $5,000 worth of these supplies has been received The consumption method is used.

k. The note payable that was outstanding at June 30, 2011, becomes due and is paid.

l. Various expenditures are paid throughout the year totaling $348,040.

m. Supplies in the amount of $3,000 are on hand at year-end.

n. Assume that uncollected taxes on June 30, 2011, are past due.

o. Closing entries are made.