Budgetary entries The City of Albany, New York (population estimate 98,000) adopted the following General Fund budget for a recent fiscal year. (Many budget items were combined into "All other".) Estimated Revenues Property tax Sales tax $69,240,000 40,933,896 All other 102,205,468 $212,379,364 Appropriations Police department $64,290,155 Fire and emergency services 39,180,347 All other 108,908,862 $212,379,364 a) Prepare the journal entry to record the budget. Enter accounts in the order listed above, debits first. b) Assume that, later in the year, the city decides to increase the Police department appropriation by $1,500,000, but does not increase the estimated revenues. Prepare the journal entry to record the change.