he Town of Willingdon adopted the following General Fund budget for the fiscal year beginning July $1$:

Estimated revenues:

Taxes $ $15,900,000$

Intergovernmental revenues $775,000$

Charges for Services $369,000$

Fines and forfeits $105,000$

Miscellaneous revenues $55,000$

Total estimated revenues $ $17,204,000$

Appropriations:

General government $ $8,225,000$

Public safety $6,090,000$

Public works $1,640,000$

Culture and recreation $1,040,000$

Miscellaneous $145,000$

Total appropriations $ $17,140,000$

Required

a$-1.$ Prepare the general journal entries to record the adopted budget at the beginning of the fiscal year. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$