Provide complete answers to the following two problems:

1. Prepare the General Ledger journal entries for the General Fund for the Village of Bath for the year ended December 31, 2017.
   1. The budget was formally adopted. Estimated revenues are $3,250,000 and appropriations are estimated to be $3,204,500.
   2. Revenues were received in the amount of $3,256,500.
   3. Purchase orders were issued in the amount of $1,690,000.
   4. Purchase orders were filled in the amount of $1,436,500. The invoice amount was $1,443,000.
   5. Expenditures, not encumbered, amounted to $1,352,000. (not yet paid)
   6. Amounts from d and e are paid.

2. The following are GASBs fund balance classifications. Define and give an example of each: Non-spendable, Restricted, Committed, Assigned, and Unassigned.