Using the list of transactions below, provide all necessary journal entries for the General Fund only. Write $"$no entry" if no entry is needed. Springtown started operations in January, $2021.$

This information is for the town's first year of legal existence.

$1.$ The Town Council adopted a General fund budget for the year which included estimated revenues of $$1,900,000,$ estimated other financing sources of $$440,000,$ and appropriations of $$2,100,000.$

$2.$ The town ordered one pick$-$up truck at an anticipated cost of $$65,000$ and recorded the commitment.

$3.$ Supplies for the town Manager's office were purchased for $$62,000$ on account. You may use either the purchases or the consumption method.

$4.$ Property tax bills were mailed to all property owners. The total assessment is $$1,200,000,$ although officials anticipate that $5\%$ will never be collected. There is a legal claim to this money and the government can use it immediately.

$5.$ A local artist donated a sculpture for the town Hall valued at $$29,000$ to be displayed in the Town Hall lobby. The town decided not to capitalize or depreciate this asset.

$6.$ The vehicle ordered in item $(2)$ above was received at an actual cost of $$66,000$ to be paid

at a later time. The vehicle has an expected life of $3$ years and no salvage value. When the town records depreciation, it uses the straight$-$line method and recognizes a full year of depreciation in the year of purchase.

$7.$ At year$-$end, $$8,000$ of the supplies purchased in item $(3)$ were still in the town Manager's office.

$8.$ On January $1,$ the town's Public Works Department created a landfill or ind already owned and used $10\%$ of the capacity in the first year. If closed now, closure costs would be $$900,000.$ The town pays $$60,000$ of the closure costs each year.

$9.$ Salaries of $$52,000$ for the Police Department are due one month after the end of the year.

$10.$ At the end of the year, the budget was removed from the town's records.