fiscal year ended September 30. (Note: The town has no restricted, committed, or assigned fund balances.) Estimated revenues Revenues Appropriations Expenditures Fund Balance-Unassigned (beginning of the fiscal year) $32,150,000 32,190,000 32,175,000 32,185,000 seo,000 Required a. Prepare the journal entry to record the budget. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet