http://books.google.com/books?id=ge1eOW6 280C&pg=PA124&lpg=PA124&dq=village+of+Denaville.+All+amounts+are+in+millions.+The+village+encumbers+all+outlays&source=bl&ots=i2a6d8cZYu&sig=Ycu2HCqObkpLRZUDtnzwv8Q4ftk&hl=en&sa=X&ei=Jm0xT8PyIMPL0QGfy5HMBw&ved=0CB4Q6AEwAA#v=onepage&q=village%20of%20Denaville.%20All%20amounts%20are%20in%20millions.%20The%20village%20encumbers%20all%20outlays&f=false

i have question 3 8, i solved for it. but professor keeps telling me my journal entries are incorrect. i have them on an excel file but for example: my first J/E is:

DR: esimated revenue (property taxes) 7900

CR: fund balance 7900

DR: cash 7800

CR: revenues 7800

DR: appropriations property taxes 100

CR: fund balance 100

can someone help. thanks!