Reconstruct general fund journal entries

The following summary of transactions was taken from the accounts of the Oslo School District general fund before the books had been closed for the fiscal year ended June 30, 2011:

Â	Postclosing Balances June 30, 2010	Preclosing Balances June 30, 2011
Cash	$400,000	$ 700,000
Taxes receivable	150,000	170,000
Estimated uncollectible taxes	(40,000)	(70,000)
Estimated revenues	—	3,000,000
Expenditures	—	2,842,000
Expenditures—prior years	—	—
Encumbrances	—	91,000
Â	$510,000	$6,733,000
Vouchers payable	$ 80,000	$ 408,000
Due to other funds	210,000	142,000
Fund balance—committed	60,000	91,000
Fund balance—unassigned	160,000	182,000
Revenues from taxes	—	2,800,000
Miscellaneous revenues	—	130,000
Appropriations	—	2,980,000
Â	$510,000	$6,733,000

ADDITIONAL INFORMATION

1. The estimated taxes receivable for the year ended June 30, 2011, were $2,870,000, and current-year taxes collected during the year totaled $2,810,000.

2. Estimated uncollectible taxes from the prior year were written off.

3. An analysis of the transactions in the vouchers payable for the year ended June 30, 2011, follows:

Â	Debit (Credit)
Current expenditures	$(2,700,000)
Expenditures for prior years	(58,000)
Vouchers for payment to other funds	(210,000)
Cash payments during the year	2,640,000
Net change	$ (328,000)

4. During the year the general fund was billed $142,000 for services performed on its behalf by other city funds.

5. On May 2, 2011, commitment documents were issued for the purchase of new textbooks at a cost of $91,000.

REQUIRED : Based on the data presented, reconstruct the original detailed journal entries that were required to record all transactions for the fiscal year ended June 30, 2011, including the recording of the current year’s budget. Do not prepare closing entries at June 30, 2011.