The transactions listed below all involve the city's General Fund and occurred during the fiscal year ending on June $30,2024.$

The city formally integrates its annual budget into its accounting records.

The city uses Encumbrance accounting.

The city does not maintain an inventory of supplies.

All transaction amounts are actually in thousands.

REQUIRED: Prepare the appropriate journal entries for the Finance Director which reflect these accounting events.

$($a$)$ The city council approved the city's current$-$year budget with revenues estimated to be $$12,000$ and appropriations for estimated expenditures of $$11,700.$I

$($b$)$ The city ordered office supplies at an estimated cost of $$45$ and computer equipment at an estimated cost of $$37.$

$($c$)$ The city incurred salaries totaling $$775$ and other operating expenses totaling $$260$ during the month of June. The city paid for these items in cash.

$($d$)$ The city received the office supplies it ordered earlier at an actual cost of $$42.$

$($e$)$ The city collected revenues during the month of June totaling $$990.$

$($f$)$ The city received the computer equipment that it ordered earlier. However, due to a recent price increase, the actual cost was $$41.$

$(g)$ In order to close the books at the end of the year, you found that actual city revenues totaled $$11,700$ and actual expenditures totaled $$10,990.$