16. Amber City borrowed $ 1,000,000 secured by a 5-year mortgage note. Which account will be credited in General Fund Journal to record this transaction? 17. Carver Township issued a 2-year, 6 percent note in the amount $ 100,000 to finance the purchase of a vehicle for the Police Department. Which account will be debited in Governmental Activities General Journal for the purchase of vehicle? 18. The total assets of all Governmental Funds are $ 1,563,867. What should be the minimum value of the total assets (to the nearest S) of Housing and Urban Development Fund (HUDF) to identify the HUDF as a Major Fund? 19. The total estimated revenues are $ 4,650,000 and total appropriations are $ 4,850,000 in the City of Jackson. What will be the budgetary fund balance? 20. The purchase orders of General Government: $ 50,000; Public safety: $ 200,000; Public Works: $ 75,000; Health & Welfare: $ 65,000; and Miscellaneous: $ 5,000. What will be the Reserve for Encumbrances