The city council of E. Staatsboro approved the following budget for the General Fund for fiscal year 2013:

The city council of E. Staatsboro approved the following budget
The postclosing trial balance for the fund, as of December 31, 2012, was as follows:

The city council of E. Staatsboro approved the following budget

The following transactions and events occurred during FY 2013:
1. Levied property taxes of $ 335,000 and mailed tax bills to property owners.
2. Borrowed $ 300,000 on tax anticipation notes at an interest rate of 1 percent per annum.
3. Ordered supplies expected to cost $ 18,000.
4. Received the supplies along with an invoice for $ 19,000; paid the invoice immediately.
5. Received cash ($ 383,000) from the following sources: property taxes ($ 330,000), licenses and fees ($ 38,000), fines and penalties ($ 15,000).
6. Paid cash for the following purposes: unpaid vouchers at the start of year ($ 8,000), salaries ($ 340,000), utility bills ($ 11,000).
7. Repaid the tax anticipation notes 6 months after the date of borrowing, with interest.
8. Processed a budgetary interchange, increasing the appropriation for supplies and utilities by $ 2,000 and reducing the appropriation for salaries by a like amount.
9. Will pay salaries for the last few days in December, amounting to $ 2,000, at the end of the first pay period in January 2014; also, received in early January 2014 a utilities invoice for $ 1,000 applicable to December 2013.
Use the preceding information to do the following:
a. Prepare journal entries to record the budget and the listed transactions and events.
b. Prepare a preclosing trial balance.
c. Prepare a balance sheet; a statement of revenues, expenditures, and changes in fund balance and a budgetary comparison schedule.
d. Prepare closing journalentries.