This is for Govermental Accounting. I will greatly appreciate it! Please provide an explanation! Thank you! :)

The pictures below are the same question. one in landscape and the other taken in portrait

ENTRIES (point values as shown) Instructions: For this part of the test, use the following account names when completing the required entries (some of the account names may appear in more than one entry): Estimated Revenues - Tax Levy Cash Appropriations - Salaries Expenditures Equipment Appropriations - Utilities Fund Balance - Reserve for Encumbrances Appropriations - Rent Encumbrances Control Appropriations - Office Supplies Vouchers Payable Appropriations - Advertising Office Equipment Budgetary Fund Balance - General Fund P1. 8 points Lake County has approved a budget of $ 825,000 for its fire department for the upcoming year. The total appropriation consists of $450,000 for salaries, $75,000 for utilities, $125,000 for rent, $25,000 for office supplies, and $50,000 for advertising, with the remainder of the budget to cover any unforeseen expenses. I Required: Prepare the entry in the General Fund to record the budget. Account Dr. ENTRIES (point values as shown) Instructions: For this part of the test, use the following account names when completing the required entries (some of the account names may appear in more than one entry): Estimated Revenues - Tax Levy Cash Appropriations - Salaries Expenditures - Equipment Appropriations - Utilities Fund Balance - Reserve for Encumbrances Appropriations - Rent Encumbrances Control Appropriations - Office Supplies Vouchers Payable Appropriations - Advertising Office Equipment Budgetary Fund Balance - General Fund P1. 8 points Lake County has approved a budget of $ 825,000 for its fire department for the upcoming year. The total appropriation consists of $450,000 for salaries, $75,000 for utilities, $125,000 for rent, $25,000 for office supplies, and $50,000 for advertising, with the remainder of the budget to cover any unforeseen expenses. I Required: Prepare the entry in the General Fund to record the budget. Account Dr. Cr