On July 1, 20X0, the beginning of its fiscal year, the trial balance of the General Fund of the City of St. Bea was as follows:

Cash 20,000
Tax Receivable--Delinquent 120,000
Allowances for Uncollectible Delinquent Taxes 12,000
Interest and Penalties Receivable on Taxes 8,000
Allowance for Uncollectible Interest and Penalties 800
Due from Other Funds 28,000
Vouchers Payable 87,200
Fund Balance Reserved for Encumbrances 16,000
Fund Balance--Unreserved, Undesignated 60,000
176,000 176,000
Required:

Prepare journal entries that would be made in the General Fund for the following events. Omit explanations.

a. The budget shows estimated General Fund revenues of $450,000 and estimated expenditures (including amount encumbered in the prior year) of $392,000.

b. Late in June 20X0, an order was placed and an encumbrance recorded for $16,000. Later in July, the item was received at an invoice cost of $16,400. A voucher is prepared.

c. Property taxes amounting to $300,000 were levied, with 4% estimated to be uncollectible.

d. Cash collections during the year were as follows:

Current taxes $270,000
Delinquent taxes (in full settlement) 104,000
Interest and penalties on last year's taxes (in full settlement) 7,600
Due from other funds 28,000
$409,600

The controller wishes variations in estimates to be recorded in the appropriate revenue or expenditure account.

e. Purchase orders totaling $276,000 were placed. Later, invoices for $260,000 were received and vouchered; supplies inventory purchases were $16,000 of the total.

f. Payrolls of $50,000 were paid. (Ignore payroll taxes and other deductions.) In addition, vouchers totaling $280,000 were paid. (Supplies Inventory purchases were $16,000 of the total.)

g. An automobile was purchased for the fire department. It cost $16,000 and was not previously encumbered. The invoice is vouchered.

h. At year end, $6,000 in supplies were on hand. There were no supplies on hand a year ago. The city wishes to show the inventory and to establish a proper reserve.

1. Prepare journal entries that would be made in the general fund for the above entires.
2. Prepare closing entries.
3. prepare a statement of revenues, expenditures and change in fund.