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Prepare journal entries for the City of Toledo’s governmental funds to record th

ID: 2474639 • Letter: P

Question

Prepare journal entries for the City of Toledo’s governmental funds to record the following transactions, first for the fund financial statements The town council adopts an annual budget for the general fund estimating general revenues of $1.7 million, approved expenditures of $1.5 million, and approved transfers out of $120,000. The town levies property taxes of $1.3 million. It expects to collect all but 3 percent of these taxes during the year. The town orders two new police cars at an approximate cost of $110,000. A transfer of $50,000 is made from the general fund to the debt service fund. The two police cars are received with an invoice price of $112,000. The voucher has been approved but not yet paid. Depreciation on the new police cars is computed as $30,000 for the period. The town receives a $10,000 cash grant to beautify a local park. The grant must be used to cover the specific costs that the town incurs. The town spends the first $4,000 to beautify the park

Explanation / Answer

local park fund 4000

cash 4000

date particular debit credit tax receivable 1300000 property tax 1300000 surplus 39000 provision of non collection of tax 39000 cars 112000 creditor 110000 discount 2000 general fund 50000 debt service fund 50000 depriciation 30000 cars 30000 cash 10000 local park fund 10000