The following information was abstracted from the accounts of the general fund of the City of Lahti after the books had been closed for the fiscal year ended June 30, 2014:

ADDITIONAL INFORMATION:
The budget for the fiscal year ended June 30, 2014, provided for estimated revenues of $2,000,000 and appropriations of $1,940,000.
REQUIRED:
Prepare journal entries to record the budgeted and actual transactions for the fiscal year ended June 30, 2014.

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Transactions July 1, 2013 Postclosing Trial Balance June 30, 2014 to June 30, 2014 Trial Balance June 30, 2013 $700,000 Debit Credit $1.820,000 $1,852,000 1,870,000 1,828,000 $668,000 82,000 $750,000 $10,000 120,000 Cash Taxes receivable 40,000 $740,000 Allowances for uncollectible taxes Vouchers payable Fund balance Committed Unassigned $8,000 10,000 1,852,000 ,840,000 8,000 132,000 70,000 1,000,000 1,070,000 60,000 30,000 600,000 140,000 550,000 750,000 $740,000