The Wayne City Council approved and adopted its budget for the year just

ended. The budget contained the following amounts:

Estimated revenues control $700,000

Appropriations control 660,000

Authorized interfund transfer to the debt

service fund 30,000

During the year, various transactions and events occurred that affected

the general fund:

Property taxes assessed $800,000

Uncollectible taxes 100,000

Interfund transfer to the debt service fund 30,000

Interfund reimbursement received 40,000

Expenditures 700,000

Determine which accounts are affected when recording the adopted budget

in the general fund. Enter the correct amounts in the debit and credit

fields by account. If the account is not affected, leave the

corresponding boxes blank.

	Debit	Credit
1. Estimated Revenues
2. Budgetary fund balance
3. Appropriations
4. Estimated other financing uses interfund transfers
5. Expenditures