The Washington City General Fund trial balance at fiscal year-end, June 30, 2019 is as follows: Debit Credit Cash $10,000 Accounts Receivable 800 Property Taxes Receivable 3,000 Due from Other Funds 500 Accounts Payable $5,500 Notes Payable 2,500 Due to Debt Service Fund 1,000 Unreserved Fund Balance 5.300 $14.300 $14.300 The General Fund budget for fiscal year 2019-2020 is as follows: Revenues and Transfers Property taxes $9,000 Licenses 2,000 Fines & penalties 700 Transfer from other funds 1,000 Appropriations Salaries $6,000 Supplies 1,000 Equipment 3,000 Consulting services 2,000 The city uses encumbrance accounting and does not maintain a provision for uncollectible accounts. Prepare the appropriate journal entries in the General Fund only for each of the following transactions. In order to receive credit, you must label your fund. 1. The budget noted above was approved by the city council. 2. Property tax bills for 2019-2020 were sent to the property owners. 3. All invoices outstanding as of June 30, 2019 were paid. 4. Supplies anticipated to cost $700 were ordered. 5. Property taxes were received in the amount of $8,500. 6. A $500 payment was received from the Park Fund on an outstanding invoice. 7. Supplies ordered in transaction 4 were received along with an invoice for $750. 8. The supply invoice was paid. 9. Payments on outstanding accounts receivable were received in the amount of $800. 10. Payment was made to the Debt Service Fund for $1,000 11. A contract was entered into with a consultant for $2,000. 12. License fees of $2,300 and penalties of $700 were received. 13. A contract was signed to purchase three clean air vehicles at $1,000 each. 14. The consultant sent an invoice for $1,500. The invoice was paid. 15. One of the clean air vehicles arrived along with an invoice for $900. 16. Employee salaries were paid in the amount of $6,000 17. The consultant was paid the remainder of the contract. 18. The remainder of the clean air vehicles was received along with an invoice for $2,000. 19. Outstanding notes payable were paid in the amount of $2,500 plus interest of $150. 20. The invoices for the clean air vehicles were paid