For each general fund transaction listed in items 1 through 12, select the appropriate recording for the transaction listed next to letters A through O. A letter may be selected once, more than once, or not at all.

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Recording of Transactions Transactions A. Credit Revenues B. Debit Expenditures C. Debit Encumbrances D. Debit Inventories 1. An interfund transfer out was made to the capital projects fund. 2. Approved purchase orders were issued for supplies. 3. The above-mentioned supplies were received and the related invoices were approved. 4. Salaries and wages were incurred. 5. Cash was transferred to establish an internal service fund. E. Debit Interfund Services Provided and Used F. Credit Budgetary Fund Balance Unassigned G. Debit Appropriations Control H. Credit Property Taxes ReceivableCurrent 1. Credit Appropriations Control J. Credit Residual Equity Transfer Out K. Debit Interfund Transfer Out 6. The property tax levy was passed by the city council and tax bills were sent to property owners. 7. Property taxes for the current year were collected. L. Credit Interfund Transfer Out M. Debit Estimated Revenues Control N. Debit Budgetary Fund Balance-Unassigned O. Debit Computer Equipment 8. Appropriations were recorded on adoption of the budget. 9. Estimated revenues were recorded on adoption of the budget. 10. There was an excess of estimated inflows over estimated outflows. 11. Invoices for computer equipment were received. 12. Received billing from water and sewer fund (enterprise fund) for using city water and sewer.