E4-4 (Budgetary accounts) Indicate which of the following transactions require entries to accounts used only for budgetary control purposes, even if other accounts also are involved.
1. Adopted the budget—estimated revenues of $5,000,000 and appropriations of $4,900,000.
2. Levied property taxes of $3,500,000. One percent has been uncollectible historically.
3. Paid salaries of $2,700,000.
4. Hired a new director of public works at an agreed salary of $60,000.
5. Ordered materials and supplies expected to cost $103,000.
6. Amended the appropriation for public works to increase it by $10,000.
7. Received half of the materials and supplies order at an actual cost of $51,500.
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