The following information relates to Redwood City during its fiscal year ended December 31, 2019:
a. On October 31, 2019, to finance the construction of a city hall annex, Redwood issued 8%, 10-year general obligation bonds at their face value of $600,000. Construction expenditures during the period equaled $364,000.
b. Redwood reported $109,000 from hotel room taxes, restricted for tourist promotion, in a special revenue fund. The fund paid $81,000 for general promotions and $22,000 for a motor vehicle.
c. 2019 general fund revenues of $104,500 were transferred to a debt service fund and used to repay $100,000 of 9%, 15-year term bonds and $4,500 of interest. The bonds were used to acquire a citizens' center.
d. At December 31, 2019, as a consequence of past services, city firefighters had accumulated entitlements to compensated absences valued at $140,000. General fund resources available at December 31, 2019, are expected to be used to settle $30,000 of this amount, and $110,000 is expected to be paid out of future general fund resources.
e. At December 31, 2019, Redwood was responsible for $83,000 of outstanding general fund encumbrances, including $8,000 for the following supplies.
f. Redwood uses the purchases method to account for supplies. The following information relates to supplies:
Inventory:
January 1, 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 39,000
December 31, 2019 . . . . . . . . . . . . . . . . . . . . . . . . 42,000
Encumbrances outstanding:
January 1, 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,000
December 31, 2019 . . . . . . . . . . . . . . . . . . . . . . . . 8,000
Purchase orders during 2019. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190,000
Amounts credited to vouchers payable during 2019 . . . . . . . . . . . . . 181,000
Required
1. The amount of 2019 general fund operating transfers-out is ________.
2. The 2019 general fund liabilities from entitlements for compensated absences are ________.
3. The 2019 nonspendable amount of the general fund balance for inventory is ________.
4. The 2019 capital projects fund balance is ________.
5. The 2019 fund balance on the special revenue fund for tourist promotion is ________.
6. The amount of 2019 debt service fund expenditures is ________.
7. The amount to be included in the general fixed assets account group for the cost of assets acquired in 2019 is ________.
8. The amount by which 2019 transactions and events decreased the general long-term debt account group is ________.
9. The amount of 2019 supplies expenditures using the purchases method is ________.
10. The total amount of 2019 supplies encumbrances is ________.