The trustees of the Ketzel Park Special Revenue Fund approved the following budget for calendar year 2013:

Transactions and events for calendar year 2013 were as follows:
1. Recorded the approved budget for the year.
2. Collected $ 250,000 in general admissions fees and $ 160,000 in big cat zoo admissions fees during the year.
3. Ordered supplies for $ 38,000.
4. All supplies ordered in previous transaction arrived, together with an invoice for $ 37,000. The invoice was approved for payment, but was not paid during the year.
5. The Ketzel Park trustees approved a $ 10,000 increase in the cat food appropriation.
6. During the year, salaries were paid in the amount of $ 270,000. Also, at year- end, an accrual of $ 9,000 was made for salaries earned but not paid.
7. Cat food in the amount of $ 68,000 was purchased, paid for, and consumed. (Purchase orders for cat food are not prepared. Record the liability for receipt of the food and the payment.)
Use the preceding information to do the following:
a. Prepare journal entries to record the foregoing transactions and events.
b. Prepare a statement of revenues, expenditures, and changes in fund balance.
c. Prepare a balance sheet. Assume that the fund balance is classified as Committed.
d. Prepare a budgetary comparisonschedule.

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Estimated Revenues General admissions fees Admissions fees (big cat zoo) $260,000 140000 $400,000 Appropriations Parks and recreation salaries Parks and recreation supplies Parks and recreation cat food $280,000 40,000 60,000 380,000 20,000 Budgeted Increase in Fund Balance