I $($Various General Fund transactions$)$

Prepare the general journal entries required for the following transactions of the Love County General Fund during $207.$

Also, use transaction analysis to show any effect on the GCA$-$ GLTL account

$1$ The annual Budgets provides for Estimated Revenues $$13,000,000$ and appropriation $$12,900,000.$

$2$ Levied property taxes, $$9,000,000($with uncollectible taxes estimated at $$150,000)$

$3$ Taxes collected before the due date totaled $$6,500,000$ of current taxes and $$220,000$ of $207$ and other prior year taxes.

$4$ Paid salaries of $$4,800,000$ during $207.$ Accrued salaries at the end of the year totaled $$200,000,$ while at the beginning of the year they were $$150,000.$

$5$ Purchase order Equipment with estimated cost of $$110,000$

$6$ Isuued a $6$ month $6\%,$ note to First Bank on october $31,20x7,$ to raise $$800,000$ to provide for a temporary cash in general runa

$7$ Received $$20,000$ from Economic Development Special Revenue Fund because General Fund resources had been used to pay a bill of the Economic Development Fund earlier in the year. General expenditures were recorded when the bill was paid.

$8$ The Equipment were at an actual cost of $98,959.$ The invoice wes approved for payment.

$9$ Loaned $$200,000$ to the Self $-$Insurance Services Fund. Repayment is required in $6$ years.

$10$ Contributed $$282,000$ of General Fund resources to help cover the cost of the new water distribution lines installed by Water Department, with provides for fee that intended to recover the costs of providing services.

$11$ Paid $$13,750$ to the Central Printing Internal Services Fund for printing services used by the administration of the county.

$12$ Purchase order Supplies with estimated cost of $42,000$

$13$ Voucher payable were paid, $$98,959$

$14$ Record any necessary accruals at December $31,207.$