CITY OF VIENNA Budgetary Comparison Schedule General Fund For the Year Ended December 31, 2017
	Budgeted		Actual Amounts (Budgetary Basis)	Variance with Final Budget
	Original	Final
Revenues:
Taxes	$6,500,000	$6,465,000	$6,480,000	$ 15,000
Licenses	230,000	?	225,000	(8,000)
Intergovernmental	1,200,000	1,200,000	1,200,000	0
Miscellaneous	120,000	104,000	?	2,000
Total Revenues	8,050,000	?	?	9,000
Expenditures and Encumbrances:
General Government	2,700,000	2,602,000	?	98,500
Public Safety	4,050,000	4,200,000	4,215,000	(15,000)
Health and Welfare	?	?	1,198,000	22,000
Total Expenditures and Encumbrances	?	?	?	105,500
Net Change in Fund Balance	70,000	(20,000)	94,500	114,500
Fund BalanceBeginning	350,000	350,000	350,000	0
Fund BalanceEnding	$ 420,000	$ 330,000	$ 444,500	$114,500

Required:

Determine the missing amounts.

During the year, the City made a single budget revision. Prepare the journal entry to record that revision.