I need an answer for ALL questions! Especially $($e$)$

To enhance control over both revenues and expenditures, a government health$$care district incorporates its budget in its accounting system and encumbers all commitments. You have been asked to assist the district in making the entries to record the following transactions:

$($a$)$ Prior to the start of the year, the governing board adopted a budget in which agency revenues were estimated at $$6,200($all dollar amounts in this exercise are expressed in thousands$)$ and expenditures of $$5,940$ were appropriated $($authorized$).$ Record the budget using only the control $($summary$)$ accounts.

$($b$)$ During the year, the district engaged in the following transactions. Prepare appropriate journal entries.

$(1)$ It collected $$6,350$ in fees, grants, taxes, and other revenues.

$(2)$ It ordered goods and services for $$3,450.$ Except in special circumstances it classifies reserves for encumbrances as $$assigned$$ fund balance.

$(3)$ During the year, it received and paid for $$3,100$ worth of goods and services that had been previously encumbered. It expects to receive the remaining $$400$ in the following year.

$(4)$ It incurred $$2,700$ in other expenditures for goods and services that had not been encumbered.

$($c$)$ Prepare appropriate year$$end closing entries.

$($d$)$ Prepare a balance sheet showing the status of year$$end asset and fund balance accounts.

$($e$)$ Per the policy of the district's board, the cost of all goods and services is to be charged against the budget of the year in which they are received, even if they had been ordered $($and encumbered$)$ in a previous year. The next year, to simplify the accounting for the commitments made in the prior year, the district reinstated the encumbrances outstanding at year$$end$.$ Prepare the appropriate entry.

$($f$)$ During the year, the district received the remaining encumbered goods and services. However, the total cost was only $$325,$ lower than the encumbrance. Prepare the appropriate entries.