THIS IS ALL 1 QUESTION - please help me understand how to work through this problem! Thank you in advance! My professor SUCKS, and she assigns homework and does not assist any of us in understanding the concepts and problems.

The following transactions occurred during the 2023 fiscal year for the City of Evergreen. For budgetary purposes, the city reports encumbrances in the Expenditures section of its budgetary comparison schedule for the General Fund but excludes expenditures chargeable to a prior years appropriation.

(1) The budget prepared for the fiscal year 2023 was as follows:

Estimated Revenues:
Taxes	$	1,971,000
Licenses and permits		376,000
Intergovernmental revenue		401,000
Miscellaneous revenues		66,000
Total estimated revenues		2,814,000
Appropriations:
General government		479,400
Public safety		894,400
Public works		658,400
Health and welfare		608,400
Miscellaneous		90,000
Total appropriations		2,730,600
Estimated Other Financing Uses:
Estimated other financing usestransfers out		22,400
Budgeted increase in fund balance	$	61,000

(2) Encumbrances issued against the appropriations during the year were as follows:

General government	$	62,000
Public safety		254,000
Public works		396,000
Health and welfare		163,960
Miscellaneous		75,000
Total	$	950,960

(3) The current years tax levy of $2,036,600 was recorded; uncollectibles were estimated to be $69,000.

(4) Tax collections of the current years levy totaled $1,463,000. The City also collected $136,000 in taxes from the prior years levy in the first 60 days after year-end. (These delinquent collections had been anticipated prior to year-end.)

(5) Personnel costs during the year were charged to the following appropriations in the amounts indicated. Encumbrances were not recorded for personnel costs. Because no liabilities currently exist for withholdings, you may ignore any FICA or federal or state income tax withholdings. (Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activities general journal at the government-wide level.)

General government	$	415,000
Public safety		639,000
Public works		258,000
Health and welfare		443,000
Miscellaneous		11,500
Credit to Vouchers Payable	$	1,766,500

(6) Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,550. Encumbrances had been recorded in the prior year for these items in the amount of $14,040. The amount chargeable to each years appropriations should be charged to the Public Safety appropriation.

(7) Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in Transaction (2) of this problem. The following appropriations were affected.

	Actual Liability		Estimated Liability
General government	$	56,700			$	56,200
Public safety		240,200				244,900
Public works		364,000				361,000
Health and welfare		134,600				134,100
Miscellaneous		75,000				75,000
	$	870,500			$	871,200

(8) Revenue other than taxes collected during the year consisted of licenses and permits, $377,400; intergovernmental revenue, $404,400; and $70,400 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and, therefore, are recorded as General Revenues at the government-wide level.

(9) A transfer of $22,400 was made to the debt service fund for principal and interest payments.

(10) Payments on Vouchers Payable totaled $2,509,000. Additional information follows: The General Fund Fund BalanceUnassigned account had a credit balance of $100,900 as of December 31, 2022; no entries have been made in the Fund BalanceUnassigned account during 2023.

a-1. Preoare ceneral Iournal for fiscal vear 2023 for the General Fund and for the covernmental actlvitles. If no entrv Is reaulred for 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,550. Encumbrances had been recorded in the prior year for these items in the amount of $14,040. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 8. Revenue other than taxes collected during the year consisted of licenses and permits, $377,400; intergovernmental revenue, $404,400; and $70,400 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and, therefore, are recorded as General Revenues at the government-wide level. 10. Payments on Vouchers Payable totaled $2,509,000. \begin{tabular}{|c|l|l|l|} \hline 10 & General Fund & & \\ \hline & & & \\ \hline & & & \\ \hline & Governmental Activities & & \\ \hline & & & \\ \hline \end{tabular} a2. Post the above transactions Into the approprlate subsidlary ledgers. \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ CITY OF EVERGREEN } \\ \hline \multicolumn{9}{|c|}{ Appropriations/Encumbrances/Expenditures Ledger } \\ \hline \multirow[b]{2}{*}{ Transaction } & \multirow[b]{2}{*}{ Account/Description } & \multicolumn{3}{|c|}{ Encumbrances } & \multicolumn{2}{|c|}{ Expenditures } & \multicolumn{2}{|c|}{ Appropriations } \\ \hline & & Debit & Credit & Balance & Debit & Balance & Credit & \begin{tabular}{l} Available \\ Balance \end{tabular} \\ \hline & General Government & & & & & & & \\ \hline 1 & Budget Authorization & & & & & & & \\ \hline 2 & Encumbrances issued & & & & & & & \\ \hline 5 & Payroll & & & & & & & \\ \hline \multirow[t]{2}{*}{7} & Invoices approved for payment & & & & & & & \\ \hline & Public Safety & & & & & & & \\ \hline 1 & Budget Authorization & & & & & & & \\ \hline 2 & Encumbrances issued & & & & & & & \\ \hline 6 & Invoices for items ordered & & & & & & & \\ \hline \multirow[t]{2}{*}{7} & Invoices approved for payment & & & & & & & \\ \hline & Public Works & & & & & & & \\ \hline 1 & Budget Authorization & & & & & & & \\ \hline 2 & Encumbrances issued & & & & & & & \\ \hline 5 & Payroll & & & & & & & \\ \hline \multirow[t]{2}{*}{7} & Invoices approved for payment & & & & & & & \\ \hline & Health and Welfare & & & & & & & \\ \hline 1 & Budget Authorization & & & & & & & \\ \hline 2 & Encumbrances issued & & & & & & & \\ \hline 5 & Payroll & & & & & & & \\ \hline 7 & Miscellaneous & & & & & & & \\ \hline 1 & Budget Authorization & & & & & & & \\ \hline 2 & Encumbrances issued & & & & & & & \\ \hline 5 & Payroll & & & & & & & \\ \hline 7 & Invoices approved for payment & & & & & & & \\ \hline \end{tabular} a-1. Preoare ceneral Iournal for fiscal vear 2023 for the General Fund and for the covernmental actlvitles. If no entrv Is reaulred for 6. Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,550. Encumbrances had been recorded in the prior year for these items in the amount of $14,040. The amount chargeable to each year's appropriations should be charged to the Public Safety appropriation. 8. Revenue other than taxes collected during the year consisted of licenses and permits, $377,400; intergovernmental revenue, $404,400; and $70,400 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and, therefore, are recorded as General Revenues at the government-wide level. 10. Payments on Vouchers Payable totaled $2,509,000. \begin{tabular}{|c|l|l|l|} \hline 10 & General Fund & & \\ \hline & & & \\ \hline & & & \\ \hline & Governmental Activities & & \\ \hline & & & \\ \hline \end{tabular} a2. Post the above transactions Into the approprlate subsidlary ledgers. \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|c|}{ CITY OF EVERGREEN } \\ \hline \multicolumn{9}{|c|}{ Appropriations/Encumbrances/Expenditures Ledger } \\ \hline \multirow[b]{2}{*}{ Transaction } & \multirow[b]{2}{*}{ Account/Description } & \multicolumn{3}{|c|}{ Encumbrances } & \multicolumn{2}{|c|}{ Expenditures } & \multicolumn{2}{|c|}{ Appropriations } \\ \hline & & Debit & Credit & Balance & Debit & Balance & Credit & \begin{tabular}{l} Available \\ Balance \end{tabular} \\ \hline & General Government & & & & & & & \\ \hline 1 & Budget Authorization & & & & & & & \\ \hline 2 & Encumbrances issued & & & & & & & \\ \hline 5 & Payroll & & & & & & & \\ \hline \multirow[t]{2}{*}{7} & Invoices approved for payment & & & & & & & \\ \hline & Public Safety & & & & & & & \\ \hline 1 & Budget Authorization & & & & & & & \\ \hline 2 & Encumbrances issued & & & & & & & \\ \hline 6 & Invoices for items ordered & & & & & & & \\ \hline \multirow[t]{2}{*}{7} & Invoices approved for payment & & & & & & & \\ \hline & Public Works & & & & & & & \\ \hline 1 & Budget Authorization & & & & & & & \\ \hline 2 & Encumbrances issued & & & & & & & \\ \hline 5 & Payroll & & & & & & & \\ \hline \multirow[t]{2}{*}{7} & Invoices approved for payment & & & & & & & \\ \hline & Health and Welfare & & & & & & & \\ \hline 1 & Budget Authorization & & & & & & & \\ \hline 2 & Encumbrances issued & & & & & & & \\ \hline 5 & Payroll & & & & & & & \\ \hline 7 & Miscellaneous & & & & & & & \\ \hline 1 & Budget Authorization & & & & & & & \\ \hline 2 & Encumbrances issued & & & & & & & \\ \hline 5 & Payroll & & & & & & & \\ \hline 7 & Invoices approved for payment & & & & & & & \\ \hline \end{tabular}