The general fund trial balance of the city of Oakpark at December 31, 2018, was as follows:

Question:

The following data pertain to 2019 general fund operations:
a. Budget adopted:
Revenues and other financing sources:
Taxes .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . . $220,000
Fines, forfeits, and penalties . . . .. . . . . . .. . . . . . .. . . . . . . 80,000
Miscellaneous revenues.. . . . . . .. . . . . . .. . . . . . .. . . . . . . 100,000
Share of bond issue proceeds . . .. . . . . . .. . . . . . .. . . . . . . 200,000
$600,000
Expenditures and other financing uses:
Program operations. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . $300,000
General administration . . . .. . . . . . .. . . . . . .. . . . . . .. . . . 120,000
Supplies.. . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . 60,000
Capital outlay . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . 80,000
Transfer to debt service fund . . . . . . .. . . . . . .. . . . . . .. . . . 20,000
$580,000
Encumbrances from 2018 are included in the budget.
b. Taxes were assessed at an amount that would result in revenues of $220,800, after a deduction of 4% of the tax levy as uncollectible.
c. Orders placed for:
Program operations. . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . $176,000
General administration .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . 80,000
Capital outlay . . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . 60,000
$316,000
d. The city council designated $20,000 of the unassigned fund balance for possible appropriation for capital outlay.
e. Cash collections and transfer:
Delinquent taxes (balance is uncollectible) . . . . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . $ 38,000
Current taxes . . . .. . . . . . .. . . . . . .. . . . . . . .. . . . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . 226,000
Refund of overpayment on equipment invoice in 2018. . .. . . . . .. . . . . . .. . . . . . .. . 4,000
Fines, forfeits, and penalties . . . . . .. . . . . . . .. . . . . . .. . . . . . . . .. . . . . . .. . . . . . .. . 88,000
Miscellaneous revenues. . .. . . . . . .. . . . . . . .. . . . . . .. . . .. . . . . .. . . . . . .. . . . . . .. . 90,000
Share of bond issue proceeds . . . . .. . . . . . . .. . . . . . .. . . .. . . . . .. . . . . . .. . . . . . .. . 200,000
Operating transfer from capital projects fund .. . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . 18,000
$664,000
f. Vouchers approved for payment (all previously encumbered):

g. Additional vouchers approved (not previously encumbered):
Program operations. . . . . .. . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . $148,000
Supplies.. . . . . . .. . . . . . .. . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . 40,000
General administration . . .. . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . 38,000
Capital outlay . . .. . . . . . .. . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . 18,000
Transfer to debt service fund . . . . . .. . . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . . . . . .. . 20,000
$264,000
h. A taxpayer overpaid 2019 taxes by $2,000. (The taxes were credited to miscellaneous revenue upon receipt.) The taxpayer applied for a $2,000 credit against 2020 taxes. The city council granted the request. The council instructed the city controller to adjust the estimated uncollectible current taxes to cover the remaining uncollected balance.
i. Vouchers paid amounted to $580,000.
j. Inventory on December 31, 2019, amounted to $12,000.
Using control accounts, prepare journal entries to record the foregoing data. Omit explanations.