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

Required information lansing company’s 2017 income statement and selected balance sheet data (for current assets and current liabilities) at december 31, 2016 and 2017, follow. lansing company income statement for year ended december 31, 2017 sales revenue $130,200 expenses cost of goods sold 53,000 depreciation expense 17,500 salaries expense 29,000 rent expense 10,100 insurance expense 4,900 interest expense 4,700 utilities expense 3,900 net income $7,100 lansing company selected balance sheet accounts at december 31 2017 2016 accounts receivable $6,700 $8,000 inventory 3,080 2,090 accounts payable 5,500 6,800 salaries payable 1,100 810 utilities payable 440 270 prepaid insurance 370 500 prepaid rent 440 290 required: prepare the cash flows from operating activities section only of the company’s 2017 statement of cash flows using the indirect method. (amounts to be deducted should be indicated with a minus sign.)