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Can you verify the entries in general journal form to record the following transactions in General Fund general ledger accounts for fiscal year ended December 31, 2017. Use modified accrual accounting.
A. The legal budget for the year provided for $5,040,000 of estimated revenues, $250,000 of Estimated Other Financing Sources, $100,000 of Estimated Other Financing Uses, and $4,960,000 appropriations.
B. Property taxes were levied in the amount of $4,500,000. It is estimated that 5 percent of the taxes will never be collected.
C. Purchase orders were issued for equipment and supplies in the amount of $3,040,000.
D. All of the items ordered were received. Invoiced totaled $3,120,000.
E. The invoices for the orders received, totaling $3,120,000, were paid in full.
F. Collections of current property taxes amounted to $4,050,000.
G. It was estimated that $50,000 of this year’s property taxes would not be collected until March and April of next year.
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