When answering and explaining the question please ONLY use the terms below for a better understanding of the question.

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Accrued salaries payable

Appropriations $-$ public safety other expenditures

Appropriations $-$ public safety salaries

Budgetary fund balance

Budgetary fund balance reserved for encumbrances

Cash

Encumbrances $-$ public safety other expenditures

Encumbrances $-$ public safety other salaries

Estimated revenues $-$ licenses and fees

Estimated revenues $-$ property taxes

Expenditures $-$ public safety other expenditures

Expenditures $-$ public safety salaries

Property taxes receivable

Revenues $-$ licenses and fees

Revenues $-$ property taxes

Vouchers payable