Following are transactions and events of the General Fund of the City of Springfield for the fiscal year ended December 31, 2015.

1. Estimated revenues (legally budgeted)

Property taxes	$5,700,000
Sales taxes	$4,300,000
Licenses and permits	$1,500,000
Miscellaneous	$500,000

2. Appropriations

General government	$5,400,000
Culture and recreation	$4,500,000
Health and welfare	$1,000,000

3. Revenues received (cash)

Property taxes	$5,285,000
Sales taxes	$4,500,000
Licenses and permits	$1,700,000
Miscellaneous	$800,000

4. Encumbrances issued (includes salaries and other recurring items)

	Estimated
General government	$5,300,000
Culture and recreation	$4,650,000
Health and welfare	$905,000

5. Goods and services received (paid in cash)

	Estimated	Actual
General government	$5,300,000	$5,296,000
Culture and recreation	$4,650,000	$4,610,000
Health and welfare	$905,000	$891,550

6. Budget revisions

Increase appropriations:
General government	$140,000
Culture and recreation	$110,000

Fund balance on January 1, 2015, was $753,000. There were no out-standing encumbrances at that date.

a. Record the transactions using appropriate journal entries.

[I have part (a) completed so I do not need help with it. I just need some help with (b). I am part way done but got stuck. Can you please help me? Thank you]

b.Prepare a budgetary comparison schedule for the General Fund.