Following is a summary of the operating budget adopted by Westchester County, New York for a recent calendar year. The actual budget document is almost 750 pages, so the summary is highly condensed. Prepare the journal entry to record the budget, assuming that the detail will be separately recorded. Estimated revenues and other sources: Real property taxes Sales tax Federal and state aid Departmental income Other revenues Amount $685,529,335 646,948,750 541,536,963 189,257,063 199,242,616 Total estimated revenues 2,262,514,727 Appropriated previously accumulated fund balance. 18,750,000 Total estimated revenues and other sources $2,281,264,727 Appropriations Home and community services Health services Education General government and support $61,593,903 768,520,851 186,530,859 37,291,714 Public safety, corrections, courts 279,477,768 Roads, transportation, parks facilities 272,162,445 Miscellaneous and fixed 675,687,188 Total appropriations $2,281,264,728 Journal Entry Debits Credits 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0