The trustees of Ketzel Park Special Revenue Fund approved the following budget for calendar year 2021: Estimated Revenues General admissions fees $260,000 Admissions fees (big cat zoo) 140,000 Appropriations Parks and recreation salaries $280,000 Parks and recreation supplies 40,000 Parks and recreation cat food 60,000 The park uses encumbrance accounting and does not maintain a provision for uncollectible accounts. Prepare the appropriate journal entries for each of the following transactions. 1. Record the approved budget. 2. Collected $250,000 in general admission fees and $160,000 in big cat zoo admissions fees during the year. 3. Ordered supplies for $38,000. 4. All supplies ordered in previous transaction arrived, together with an invoice for $37,000. The invoice was approved for payment, but was not paid during the year. 5. During the year, salaries were paid in the amount of $270,000. Also, at year-end, an accrual of $9,000 was made for salaries earned but not paid. 6. Cat food in the amount of $68,000 was purchased, paid for, and consumed. (Purchase orders for cat food are not prepared. Record the liability for receipt of the food and the payment.) 7. Closing entries were prepared for the Special Revenue Fund budget. 8. Closing entries were prepared for Special Revenue Fund temporary accounts.