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The city council passed a budget for its only Special Revenue Fund.  The budget included estimated revenues of $650,000 and appropriations of $700,000.  The budget was recorded in the general ledger at the beginning of the year and no amendments to the budget occurred during the year.  Which of the following is the correct entry that needs to be made to Budgetary fund balance to close the city’s budgetary accounts at its fiscal year-end?

A novation involves a ________ substitution?

A city orders a new fire truck.  A purchase order is placed for the fire truck in the amount of $225,000. The fire truck is received, but the actual cost of the truck was $228,000.  The city receives the fire truck and approves a payment for $228,000. Which of the following is a part of the budgetary journal entry that should be made when the fire truck is received?

The County legislature approved its 2023 budget. Revenues from property taxes are estimated to be $800,000. The assessed value of all the property in the county is $40 million. The County has received certificates for property tax exemptions of $3 million for homestead exemptions, $1.3 million for veterans, $700,000 for old age, and $5 million for nonprofits. The County believes all property taxes will be collectible.  What property tax rate per $1,000 of net assessed value must the County charge to collect sufficient property taxes to meet its $800,000 estimate?

The City of Kent has estimated that it will spend $4,500,000 and have revenues of $4,800,000 next year.  At the beginning of its new fiscal year, it will need to:

What nerve is shown at the arrow AND what number is it? (Write nerve then a space then number)

ID the muscle at the blue arrow(Be Specific)

ID the structures at the yellow arrows.

ID the marking at the arrow.

Teil 1-C. Hören Sie zweimal und wählen Sie richtig oder falsch. Note: You should only listen to the audio files twice.  1. Cem und Elias spielen am Samstag Fußball. [ans1] 2. Paula arbeitet am Sonntag. [ans2] 3. Svenja ist Studentin. [ans3] 4. Herr Remelin ist Journalist. [ans4] 5. Frau Sichtermann ist Ingenieurin. [ans5]