Missing data can be derived, and journal entries constructed, from information in the accounts. The following schedule shows the amounts related to supplies that a city debited and credited to the indicated accounts during a year (not necessarily the year‐end balances), excluding closing entries. The city records its budget, encumbers all its expenditures, and initially vouchers all payments. All revenue was collected in cash. Some information is missing. By reconstructing the entries that the city made during the year, you are to determine the missing data and construct the journal entries (in summary form), excluding closing entries. (in thousands) Debits CreditsCash $117 $ ?Estimated revenues ? 0Revenues 0 ?Vouchers payable 70 54Appropriations 0 ?Encumbrances ? 58Expenditures ? 0Reserved for encumbrances ? 93Fund balance—unassigned 115 120