The following transactions occurred during the 2020 fiscal year for the City of Evergreen. For budgetary 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. The budget prepared for the fiscal year 2020 was as follows: Estimated Revenues: Taxes $ 1,957,000 Licenses and permits 374,000 Intergovernmental revenue 399,000 Miscellaneous revenues 64,000 Total estimated revenues 2,794,000 Appropriations: General government 475,200 Public safety 890,200 Public works 654,200 Health and welfare 604,200 Miscellaneous 88,000 Total appropriations 2,711,800 Budgeted increase in fund balance $ 82,200 Encumbrances issued against the appropriations during the year were as follows: General government $ 60,000 Public safety 252,000 Public works 394,000 Health and welfare 161,980 Miscellaneous 73,000 Total $ 940,980 The current year’s tax levy of $2,020,800 was recorded; uncollectibles were estimated as $67,000 Tax collections of the current year’s levy totaled $1,461,000. The City also collected $134,000 in taxes from the prior year’s levy in the first 60 days after year end. (These delinquent collections had been anticipated prior to year-end.) Personnel costs during the year were charged to the following appropriations in the amounts indicated. Encumbrances were not recorded for personnel costs. Because no liabilities currently exist for withholdings, you may ignore any FICA or federal or state income tax withholdings. (Expenditures charged to Miscellaneous should be treated as General Government expenses in the governmental activities general journal at the government-wide level.) General government $ 413,000 Public safety 637,000 Public works 256,000 Health and welfare 441,000 Miscellaneous 11,300 Credit to Vouchers Payable $ 1,758,300 Invoices for all items ordered during the prior year were received and approved for payment in the amount of $14,510. Encumbrances had been recorded in the prior year for these items in the amount of $14,020. The amount chargeable to each year’s appropriations should be charged to the Public Safety appropriation. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances in Transaction (2) of this problem. The following appropriations were affected. Actual Liability Estimated Liability General government $ 54,700 $ 54,200 Public safety 238,200 242,900 Public works 362,000 359,000 Health and welfare 132,600 132,100 Miscellaneous 73,000 73,000 $ 860,500 $ 861,200 Revenue other than taxes collected during the year consisted of licenses and permits, $375,200; intergovernmental revenue, $402,200; and $68,200 of miscellaneous revenues. For purposes of accounting for these revenues at the government-wide level, the intergovernmental revenues were operating grants and contributions for the Public Safety function. Miscellaneous revenues are not identifiable with any function and, therefore, are recorded as General Revenues at the government-wide level. Payments on Vouchers Payable totaled $2,507,000. Additional information follows: The General Fund Fund Balance—Unassigned account had a credit balance of $98,900 as of December 31, 2019; no entries have been made in the Fund Balance—Unassigned account during 2020. Required a-1. Prepare general journal for fiscal year 2020 for the General Fund and for the governmental activities. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.