For each of the summarized transactions for the Village of Sycamore General Fund, prepare the general ledger journal entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

A. The budget was formally adopted, providing for estimated revenues of $1,070,000 and appropriations of $996,000.
B. Revenues were received, all in cash, in the amount of $1,010,000.
C. Purchase orders were issued in the amount of $479,000.
D. Of the $479,000 in (c), purchase orders were filled in the amount of $470,500; the invoice amount was $470,000 (not yet paid).
E. Expenditures for payroll not encumbered amounted to $510,000 (not yet paid).
F. Amounts from (d) and (e) are paid in cash.