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4 On June 30, 20X2, the end of the fiscal year, the Wadsworth Park District prepared the following trial balance for the general fund: Debit 5 points eBook Cash Taxes Receivable-Current Allowance for Uncollectibles Current Temporary Investments Inventory of Supplies Buildings Estimated Revenues Control Appropriations Control Revenue-State Grants Bonds Payable Vouchers Payable Expenditures Debt Service from Current Funds Capital Outlays (Equipment) Revenue-Taxes Fund Balanceunassigned Budgetary Fund Balance-Unassigned Total Credit $ 48,250 33,70 $ 2.5ee 13, eee 13,450 1,314, eee 1,628,eee 1,013,eee 313, eee 1,001, eee 12,200 850, 2ee 132,500 23, 2ee 1,016,800 82,1ee 7.7ee $3,448,300 $3,448,300 Print References An examination of the records disclosed the following Information: 1. The recorded estimate of losses for the current year taxes receivable was considered to be adequate. 2. The local governmental unit gave the park district 20 acres of land to be used for a new community park. The unrecorded estimated value of the land was $51.800. In addition, the unit received a state grant of $313.000, and used the full amount in payment of contracts pertaining to the construction of the park buildings. Purchases of playground equipment costing $23.200 were paid from general funds. 3. Five years ago. a 4 percent, 10-year sinking fund bond issue in the amount of $1.001,000 for constructing park buildings was sold; It is still outstanding. Interest on the issue is payable at maturity. Budgetary requirements of a contribution of $132,500 to the debt service fund were met. Of this amount, $100,100 represents the fifth equal contribution for principal repayment. 4. Outstanding purchase orders not recorded in the accounts at year-end totaled $4.000. 5. A physical Inventory of supplies at year-end revealed $8,400 of the supplies on hand. 6. Except where indicated to the contrary, all recordings were made in the general fund. Required: Prepare the adjusting entries to correct the general fund records. (If no entry is required for a transaction/event, select "No Journal entry required" in the first account field.) 6. Except where indicated to the contrary, all recordings were made in the general fund. Required: Prepare the adjusting entries to correct the general fund records. (If no entry is required for a transaction/event, select "No Journal entry required" in the first account field.) View transaction at Journal entry worksheet