2. Bell County adopted the following budget for one of its Special Revenue Funds for the 20x9 fiscal year, its first year in operation: Revenues: Property taxes Sales taxes Federal grants Service charges Fines Other $500,000 200,000 100,000 80,000 50,000 20,000 $950,000 Expenditures: Manager Commission Roads and bridges Courts Sheriff Jail Other 110,000 90,000 400,000 60,000 180,000 70,000 30,000 $940,000 Budgeted Excess of Revenues over Expenditures .... $ 10,000 Prepare the journal entries required to record the adoption of the budget and the numbered transactions and events in the General Ledger and in the Revenues and Expenditures Subsidiary Ledgers of the Marcus County Special Revenue Fund for the 20x9 fiscal year