Kilbourne County engaged in the following transactions in summary form during the fiscal year. All amounts are in millions. You need not be concerned with the category of funds balances to which reserves for encumbrances are classified on the fund balance sheet.

1. It commissioners approved a budget for the current fiscal year. It included total revenue of $860 and total appropriations of $850.

2. It ordered office supplies $20

3. It incurred the following costs, paying in cash Salaries $610 Repairs $40 Rent $25 Utilities $41 Other operating costs $119

4. It ordered equipment costing $9

5. It received the equipment and was billed for $10, rather than $9 as anticipated

6. It received the previously ordered supplies and was billed for the amount originally estimated. The county reports the receipt of supplies as expenditures, it does not maintain an inventory account for supplies.

7. It earned and collected revenue of $865