Missing data can be derived, and journal entries constructed from accounts. The following schedule shows the amounts (in thousands) related expenditures that a city welfare department debited and credited to the indicated accounts during a year (not necessarily the year-end balances). Excluding closing entries, the department records its budget encumbers all of its expenditures, and initially vouchers all payments. Some information is missing. You are to determined the missing data and construct all entries (in summary form), excluding closing entries the department made during the year.

In Thousands	$ Debits	$ Credits
Cash	0	30
Vouchers Payable	?	?
Estimated Expenditures -Appropriations	0	50
Encumbrances	?	?
Expenditures	40	0
Reserves for Encumbrances	45	55
Fund Balance-Unassigned	?	0

If the impact to the fund balance is -0-, what is the estimated revenues for the budget entry?