Match the appropriate letter indicating the recording of the following transactions:
1. General obligation bonds were issued at par.
2. Approved purchase orders were issued for supplies.
3. The above-mentioned supplies were received, and the related invoices were approved.
4. General fund salaries and wages were incurred.
5. The internal service fund had inter-fund billings.
6. Revenues were earned from a previously awarded grant.
7. Property taxes were collected in advance.
8. Appropriations were recorded on adoption of the budget.
9. Short-term financing was received from a bank and secured by the city’s taxing power.
10. There was an excess of estimated inflows over estimated outflows.
Recording of transactions:
a. Credit Appropriations.
b. Credit Budgetary Fund Balance —Unreserved.
c. Credit Expenditures.
d. Credit Deferred Revenues.
e. Credit Inter-fund Revenues.
f. Credit Tax Anticipation Notes Payable.
g. Credit Other Financing Sources.
h. Credit Other Financing Uses.
i. Debit Appropriations.
j. Debit Deferred Revenues.
k. Debit Encumbrances.
l. Debit Expenditures.