The printout of the Revenues and Appropriations subsidiary ledger accounts for the General Fund of the City of Augusta for the first quarter of the fiscal year appeared as follows: Revenues Ledger Est. Revenues Revenues Balance Account Ref. Account Title Dr(Cr) Cr(Dr) Dr(Cr) 3/4020 Taxes—Real Property 101 Budget Authorization 764,000 764,000 102 Received in Cash 212,600 551,400 3/4050 Licenses and Permits 101 Budget Authorization 114,000 114,000 102 Received in Cash 11,400 102,600 3/4070 Intergovernmental Revenue 101 Budget Authorization 64,000 64,000 102 Received in Cash 16,400 47,600 103 13,900 61,500 Appropriations, Expenditures, and Encumbrances Ledger Encumbrances Increase Encumbrances Decrease Encumbrances Balance Expenditures Expenditures Balance Appropriation Balance Account Ref Account / Description Dr (Cr) Dr(Cr) Dr(Cr) Dr(Cr) Cr(Dr) Cr(Dr) 5/6/7020 General Government 101 Budget Authorization 649,000 649,000 102 Purchase Order Issued 7,100 7,100 641,900 102 Payroll 162,600 162,600 479,300 102 Goods Received 5,400 1,700 5,350 167,950 479,350 5/6/7030 Public Safety 101 Budget Authorization 139,000 139,000 102 Payroll 31,400 31,400 107,600 103 52,800 160,400 5/6/7050 Culture and Recreation 101 Budget Authorization 99,000 99,000 102 Purchase Order Issued 1,900 1,900 97,100 102 Goods Received 1,900 0 1,700 1,700 97,300 102 Payroll 15,700 17,400 81,600 5/6/7070 Miscellaneous 101 Budget Authorization 16,400 16,400

Required

Assuming that there are no other General Fund revenue or expenditure transactions, answer the following questions. What were the original approved budget amounts for Estimated Revenues and for Appropriations? (1) Was the budget adjusted during the year? (2) If so, which accounts if any were adjusted and by how much? (3) In total, has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter? (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?