The Town's General Fund began fiscal year 2019 with the following balances:
	Assets
	Cash $500,000
	Property taxes receivable, delinquent 100
	Miscellaneous receivables 2,500
	Liabilities
	Vouchers payable 150,000
	Fund Balance 352,600

Additionally, at year-end, the budget committee informally decided to set aside $7,000 for sexual harassment training for Town employees.

To raise the required $315,000 in property taxes, property owners are billed for a total of $317,000. This will allow $2,000 for estimated uncollectible property taxes and refunds.

A long-time employee of the Town retires. Per Town policy, the employee is paid $9,800 for accumulated vacation pay.

The Town sends a purchase order for $4,000 to a vendor for supplies.

The General Fund pays $85,000 to the Debt Service Fund for interest and principal payments on Town debt. There is no expectation of repayment.

The vendor in c., above, delivers the supplies ordered by the Town, and bills the Town for $4,200. The Town accepts delivery and prepares a voucher for the full amount of the bill. The Town uses the consumption method to account for supplies inventory.

Property owners pay property taxes in the amount of $300,000.

The Town borrows $100,000 from the Electric Utility Enterprise Fund. The borrowing will be repaid in six months.

The voucher in e., above, is paid.

The Town receives $80,000 for sales taxes collected by the state on behalf of the Town.

S. Smith, a long-time resident, is unable to pay his $3,000 property tax bill in full. He pays $1,000, and the Town writes off the remaining $2,000 as uncollectible.

The Town is expecting a federal reimbursement grant for training police personnel to handle stressful situations. The Town receives and pays for $320,000 of training services and submits their expenditure receipts to the feds. The grant is considered available once they have reported their expenditures to the feds.

Note: This asset should *not* be considered a restricted fund balance because it is a reimbursement.

The General Fund receives a bill from the Water Utility Fund for $6,000.

The Town pays personal services in the amount of $253,000.

At year end, the Town declares all remaining unpaid property taxes to be delinquent. It also notifies delinquent property owners that they owe penalties of $2,000 on the delinquent taxes.

At year end, $1,000 of the supplies from e. remain.

Create the journal entries for the transactions