The following information is provided about the Town of York’s General Fund operating statement and budgetary accounts for the fiscal year ended September 30. (Note: The town has no restricted, committed, or assigned fund balances.)
Estimated revenues ...........................................................$32,150,000
Revenues  ..............................................................................32,190,000
Appropriations  .....................................................................32,175,000
Expenditures  ........................................................................32,185,000
Fund Balance—Unassigned (beginning of the fiscal year).....500,000

Required
a. Prepare the journal entry to record the budget.
b. Did the Town of York engage in imprudent budgeting practice by authorizing a greater amount of expenditures than revenues estimated for the year, or potentially violate town or state balanced-budget laws?
c. Calculate the end-of-year balance for the Fund Balance—Unassigned that would be reported on the town’s balance sheet prepared as of September 30. Show all necessary work.