Below is selected information on the post-closing trial balanceof the General Fund at March 31, 2016, the last day of the 2016fiscal year (FY 2016) of the Town of Juno, NJ, a quiet townapproximately 20 miles east of the Pennsylvania border.

Instructions: For each question below, provide the journalentry(ies), explanation, or calculation for each selectedtransaction below. Unless otherwise indicated, each journalentry(ies) should be for the Town of Juno's General Fund for fiscalyear 2017 (FY 2017). No subsidiary journal entries will berequired.The town has three primary governmental functions: GeneralGovernment, Public Safety, and Public Works. The Town's is about tobegin the 2017 fiscal year (FY 2017) set to begin April 1, 2016 andending March 31, 2017.

Journalize the actual expenditure and liability in thegovernmental activities (government- wide) journal:

The Town of Juno allotted approximately 40% of theremaining balance of annual appropriations to the various agencies.Journalize the entry in the general fund to record the allocationof this second allotment:

The Town of Juno issued a note with the proceeds usedto finance the cost of acquiring two (2) emergency vehicle unitscosting $94,000 each.

1. Journalize the 8/12/16 issuance of the note in the generalfund:

2. Journalize the 8/12/16 issuance of the note in thegovernmental activities (government-wide) journal:

Received only part of the 6/12/16 order for GeneralGovernment, while 100% of the orders for Public Safety and PublicWorks were received. Actual costs and estimated costs below of theorder received:

actual cost estimated cost

General Government $ 126,940 $126,820

Public Safety 54,274 54,318

Public Works 28,950 29,374

Total $ 210,164 $ 210,512

1. Journalize the receipt of the order in the general fund:

2. Journalize the actual expenditure and liability in thegeneral fund: