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Question 3 (4.0 marks): Prepare journal entries and closing entries for the following transactions relate to Orange County for its fiscal year. 1. It's budget for the current fiscal year approved. It included total revenues of $1,320 and total appropriations of $1.290. 2. It ordered office supplies for $45. 3. Expenditures paid by cash, including: Salaries $800; Repairs $75; Rent $35; Utilities $52: Other operating costs $178 4. It ordered equipment costing S 20 and received the equipment that was billed for $22. 5. It received the previously ordered supplies and was billed for the amount originally estimated. The county reports the receipt of supplies as expenditures; it does not maintain an inventory account for supplies. 6. It camed and collected revenues of $1,350