Est. Revenues Revenues Balance Account 3/4020 Ref. Account Title Dr(Cr) Cr(Dr) Dr (Cr) 101 Taxes-Real Property Budget Authorization 763,000 763,000 102 Received in Cash 211,700 551,300 3/4050 101 Licenses and Permits Budget Authorization 113,000 113,000 102 Received in Cash 11,300 101,700 3/4070 Intergovernmental Revenue 101 Budget Authorization 63,000 63,000 102 Received in Cash 16,300 46,700 103 13,800 60,500 Encumbrances Increase Decrease Account Ref 5/6/7020 101 102 102 Account Description General Government Budget Authorization Purchase Order Issued Payroll Dr (Cr) Appropriations, Expenditures, and Encumbrances Ledger Encumbrances Encumbrances Balance Expenditures Dr (Cr) Dr (Cr) Expenditures Balance Appropriation Dr (Cr) Cr(Dr) Balance Cr (Dr) 648,000 648,000 7,050 7,050 640,950 5/6/7030 102 Goods Received Public Safety 101 Budget Authorization 5,350 1,700 161,700 5,300 161,700 479,250 167,000 479,300 138,000 138,000 102 Payroll 31,300 31,300 106,700 103 52,600 159,300 5/6/7050 Culture and Recreation 101 Budget Authorization 98,000 98,000 102 Purchase Order Issued 1,850 102 Goods Received 1,850 1,850 0 96,150 1,650 1,650 96,350 102 Payroll 15,650 17,300 80,700 5/6/7070 Miscellaneous 101 Budget Authorization 16,300 16,300 Required Assuming that there are no other General Fund revenue or expenditure transactions, answer the following questions. a. What were the original approved budget amounts for Estimated Revenues and for Appropriations? b. (1) Which accounts were adjusted during the period and by how much? (2) 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?