Required:

Record the preceding transactions in general journal form for fiscal year 2017 in both General Fund and governmental activities journal

4-22 Transactions and Budgetary Comparison Schedule. The following transac- tions occurred during the 2017 fiscal year for the City of Evergreen. For budget- ary purposes, the city reports encumbrances in the Expenditures section of its budgetary comparison schedule for the General Fund but excludes expenditures chargeable to a prior year's appropriation. 1. The budget prepared for the fiscal year 2017 was as follows: Estimated Revenues: Taxes Licenses and permits Intergovernmental revenue Miscellaneous revenues $1,943,000 372,000 397,000 62,000 2,774,000 Total estimated revenues Appropriations General government Public safety Public works Health and welfare Miscellaneous 471,000 886,000 650,000 600,000 86,000 2,693,000 81,000 Total appropriations Budgeted increase in fund balance