3-11. The Budgetary Comparison Schedule for the City of Vienna appears below. Several items of information are missing (denoted with "") CITY OF VIENNA Budgetary Comparison Schedule General Fund For the Year Ended December 31, 2017 Actual Amounts Budgeted Variance (Budgetary with Final Original Final Basis) Budget Revenues Taxes Licenses Intergovernmental Miscellaneous $6,500,000 $6,465,000 $6,480,000 15,000 (8,000) 0 2,000 9,000 230,000 1,200,000 120,000 8,050,000 225,000 1,200,000 1,200,000 104,000 Total Revenues Expenditures and Encumbrances General Government Public Safety Health and Welfare 98,500 4,050,000 4,200,000 4,215,000 (15,000) 22,000 105,500 114,500 0 $ 444,500 $114,500 2,700,000 2,602,000 1,198,000 Total Expenditures and Encumbrances Net Change in Fund Balance Fund Balance-Beginning Fund Balance-Ending (20,000) 350,000 $ 420,000 330,000 70,000 350,000 94,500 350,000 Required a. Determine the missing amounts b. During the year, the City made a single budget revision. Prepare the journal entry to record that revision