The printout of the Revenues and Appropriations subsidiary ledger accounts for the General Fund of the City of Augusta for the first quarter of the fiscal year appeared as follows:

Required
Assuming that this printout is correct in all details and that there are no other General Fund revenue or expenditure transactions, answer the following questions. Show all necessary computations in good form.
a. What were the original approved budget amounts for Estimated Revenues and for Appropriations?
b. (1) Was the budget adjusted during the year?
(2) If so, which accounts if any were adjusted and by how much?
(3) In total, has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter?
c. (1) What are the current balances of the Estimated Revenues and Appropriations control accounts?
(2) What are the current balances of the Revenues, Encumbrances, and Expenditures control accounts?
(3) What do these balances indicate?

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REVENUES LEDGER Est. Revenues Revenues Balance Dr(Cr) Account Ref. Account Title Cr(Dr) Dr(Cr) 3/4020 Taxes-Real Property Budget Authorization 750,000 101 750,000 Received in Cash 102 200,000 550,000 3/4050 Licenses and Permits 101 Budget Authorization 100,000 100,000 10,000 102 Received in Cash 90,000 Intergovernmental Revenue Budget Authorization 3/4070 101 50,000 50,000 102 35,000 Received in Cash 15,000 12,500 103 47,500 APPROPRIATIONS LEDGER Encumbrances Encumbrances Encumbrances Expenditures Account/ Increase Decrease Balance Expenditures Balance Approprlatlon Balance Account Ref Description Dr (Cr) Dr(Cr) Dr(Cr) Dr(Cr) Cr(Dr) Cr(Dr) 5/6/7020 General Government 101 Budget Authorization 635,000 635,000 102 Purchase Order Issued 6,400 6,400 628,600 102 Payroll 150,000 150,000 478,600 102 Goods Received 4,700 1,700 4,650 154,650 478,650 5/6/7030 Public Safety 101 Budget Authorization 125,000 125,000 102 Payroll 30,000 30,000 95,000 103 50,000 145,000 5/6/7050 Culture and Recreation 101 Budget Authorization 85,000 85,000 102 Purchase Order Issued 1,200 1,200 83,800 102 Goods Received 1,200 1,000 1,000 84,000 102 Payroll 15,000 16,000 69,000 5/6/7070 Miscellaneous 101 Budget Authorization 15,000 15,000