The City of Beverly Heights General Fund had the following transactions, among others, in 20X7:
1. Appropriations were made as follows:
Personal Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$111,400
Contractual Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,700
Materials and Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,500
New Patrol Cars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21,000
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12,000
  $161,600
2. General Fund cash, $2,000, was paid to a Debt Service Fund to provide for debt service.
3. A long-term note of $8,300, including interest of $1,300, and a short-term note of $2,500 (including $150 interest) came due. The Beverly Heights Council had not made appropriations for these items. The necessary action was taken, and the notes and interest were paid.
4. General Fund cash, $100,000, was paid to an Enterprise Fund to finance construction of a new auxiliary generator, and $50,000 was contributed to establish a central motor pool facility. The Enterprise Fund will repay the General Fund in 10 equal annual installments beginning January 1, 20X9.
5. The council increased the appropriation for personal services by $500.
6. Materials and supplies are accounted for on the purchases method. The beginning inventory was $200; $8,500 of materials and supplies were ordered during the year. A new patrol car costing $20,000 was also ordered.
7. The following expenditures were made by the city:
Personal Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$111,700
Contractual Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,700
Materials and Supplies (Estimated to cost $7,600) . . . . . 7,500
New Patrol Cars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21,200
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11,800
  $160,900
8. The new patrol cars were received. The balance of the materials order is expected early next year. The council passed amendments to its appropriations necessary to make the foregoing expenditures legal. The expenditures were paid.
9. Materials and supplies on hand at year end amounted to $1,000.

Required
a. Prepare the general journal entries required to record the transactions in the General Ledger and in the Expenditures Ledger of the Beverly Heights General Fund. Assume that there were no outstanding encumbrances at the end of 20X6.
b. Prepare a trial balance of the Expenditures Ledger and prove its agreement with the General Ledger control accounts.