The following transactions and events relate to the General Fund of Antonio County for the 20X6 fiscal year.
1. Early in 20X6 it was discovered that at the end of 20X5
(a) The inventory of supplies was overstated by $30,000,
(b) Interest payable of $11,000 on General Fund debt was not accrued.
2. Appropriations were revised as follows:
Increased Appropriations: 
Police Department—Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10,000
Streets Department—Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50,000
Decreased Appropriations: 
Parks Department—Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,000
3. The county entered a capital lease for equipment that could have been purchased for $850,000 (which is also the net present value of the lease) for the Roads and Bridges Department.
4. An equipment capital lease payment, $80,000 (including $45,000 interest), was made.
5. Antonio County changed its method of inventory accounting from the purchases method to the consumption method (perpetual system) at the beginning of 20X6. The inventory of supplies at the end of 20X5 was $150,000.
6. During the year it was found that (a) $12,000 charged to Fire Department—Contractual Services should have been charged to that account in the Police Department, and (b) $16,000 charged to Salaries and Wages in a Capital Projects Fund should have been charged to the Streets Department, which is financed from the General Fund.
7. At year end it was determined that the county had estimated liabilities (including legal fees and related costs) for unsettled claims and judgments of $400,000, of which $100,000 is due and payable and is considered a fund liability. The comparable estimated liability amounts (which had been properly recorded) at the end of 20X5 were $350,000 and $60,000, respectively. The 20X5 liability balances remain in the accounts at this time.
8. The year­end physical count of the inventory of supplies revealed that $25,000 of supplies had been stolen; $20,000 will be recovered from the insurance company that bonds employees.
9. Although the actuarially required defined benefit pension plan contribution for 20X6 was $600,000, Antonio County made contributions of only $200,000. The County Commission voted to appropriate an additional $100,000 in the 20X7 budget—to be paid early in 20X7 and applied to the 20X6 contribution deficiency—but made no provision for the remaining unfunded balance of the 20X6 contribution.

Required
Prepare the journal entries to record these transactions and events in the General Ledger and Expenditures Subsidiary Ledger of the General Fund of Antonio County, assuming that the county’s accountant does not make reversing entries at the beginning of each year for prior year­end adjusting entries.