The events and transactions listed below took place in the
The events and transactions listed below took place in the General Fund of Lawton City during fiscal 2013. Prepare the necessary general journal entries.
1. The General Fund annual operating budget was adopted as follows:
Estimated Revenues
Property taxes........... $ 2,550,000
Charges for services ......... 400,000
Miscellaneous........... 175,000
.................. $ 3,125,000
Appropriations
Administration........... $ 465,000
Public safety ........... 1,860,000
Roads and bridges......... 930,000
................... $ 3,255,000
2. Purchase orders were issued for supplies with the following estimated costs:
Administration $ 465,000
Public safety 1,860,000
Roads and bridges 930,000
................... $ 3,255,000
3. Revenues were received in cash as follows:
Property taxes ........... $ 2,005,000
Charges for services......... 248,000
Miscellaneous ........... 65,000
................. $ 2,318,000
4. Some of the supplies ordered in transaction 2 were received and accepted, and vouchers were approved for payment, as follows. (Amounts shown in the “Estimated” column are the purchase order amounts; amounts shown in the “Actual” column are the approved invoice amounts.)


5. Additional revenues were received in cash as follows:
Property taxes........... $ 535,000
Charges for services........... 155,000
Miscellaneous........... 111,000
.................. $ 801,000
6. Additional purchase orders from transaction 2 were fulfilled with the following estimated and actualcosts:
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