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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Administration Public safety Actual 200,000 201,000 947,000 948,000 154,000 153,500 Roads and bridges 302,000 31,301.500