Estimated revenues and other sources: Real property taxes $548,423,468 Sales tax 517,559,000 Federal and state aid 433,229,570 Departmental income 151,405,650 Other revenues 159,394,093 Total estimated revenues 1,810,011,781 Appropriated previously accumulated fund balance 15,000,000 Total estimated revenues and other sources $1,825,011,781 Appropriations: General government and support $ 49,275,122 Home and community services 614,816,681 Health services 149,224,687 Education 29,833,371 Public safety, corrections, courts 223,582,214 Roads, transportation, parks facilities 217,729,956 Miscellaneous and fixed 540,549,750 Total appropriations $1,825,011,781 Prepare the journal entry to record the budget, assuming that the detail will be separately recorded