Shown below is an excerpt from a citys subsidiary ledger for the rst two months of its scal year. Missing is the column that explains

Shown below is an excerpt from a city’s subsidiary ledger for the first two months of its fiscal year. Missing is the column that explains or references each of the entries.
1. Prepare the journal entries that were most likely made in the account, adding to each a brief note of explanation. Each line of the account records a single transaction (e.g., the receipt of an invoice); however, the entries on January 1 were made before the city engaged in any actual transactions (i.e., with outside parties).
2. The appropriation for consulting fees was intended to last for the entire year. Apparently, the city is spending or committing funds at a faster pace than planned. Can you propose an additional control mechanism to help ensure that the funds are spent evenly throughout the year?