The April 1, 2020 Balance Sheet for the General Fund

The April 1, 2020 balance sheet for the general fund of Solano County appears below.
$\begin{array}{c}\text { SOLANO COUNTY}\\\text { General Fund Balance Sheet}\\\text { April 1, 2020}\\\begin{array}{|l|r|l|r}\hline \text { Cash } & \$ 45,000 & \text { Accounts payable } & \$ 26,000 \\\hline \text { Taxes receivable } & \underline{10,000} & \text { Fund balance-unassigned } & \underline{29,000} \\\hline \text { Total assets } & \$ 55,000 & \text { Total liabilities and fund balance } & \$ 55,000\\\hline \end{array}\end{array}$ The county has a March 31 year-end. Transactions for the town during fiscal 2021 were as follows:
1) The town council approved the following budget: estimated revenues of $800,000 in property taxes and $150,000 in fees and service charges, and authorized expenditures of $945,000.
2) The property taxes were accrued. Uncollectible taxes are considered negligible.
3) Taxes of $9,800 were collected from last year, and $798,000 of this year's taxes were collected. Uncollected taxes from last year were written off. The remaining uncollected taxes from this year are expected to be collected within 60 days of fiscal year-end.
4) Expenditures were $942,000, and purchase orders of $500 were outstanding at fiscal year-end.
5) The accounts payable balance at March 31, 2021 was $27,000.
6) Fees and service charges of $146,500 were collected in cash.
Required
a. Prepare the journal entries to record the budget and transactions for fiscal 2021.
b. Prepare closing entries for fiscal 2021.
c. Compute the unassigned fund balance at March 31, 2021.
d. Prepare a budgetary comparison schedule for fiscal 2021. Use the GAAP budgetary basis.
e. Prepare the general fund balance sheet at March 31, 2021.