Indicate which of the following transactions require entries to accounts used only for budgetary control purposes, even if other accounts also are involved.
1. Adopted the budget—estimated revenues of $5,000,000 and appropriations of $4,900,000.
2. Levied property taxes of $3,500,000. One percent has been uncollectible historically.
3. Paid salaries of $2,700,000.
4. Hired a new director of public works at an agreed salary of $60,000.
5. Ordered materials and supplies expected to cost $103,000.
6. Amended the appropriation for public works to increase it by $10,000.
7. Received half of the materials and supplies order at an actual cost of $51,500.