how do i make the following journal entries? thanks!

1. [Para. 4-a-10] The citys budget for 2017 was legally amended as follows:

Estimated Revenues:

Decreases Increases

TaxesSales $ 20,000

Charges for Services $ 5,000

Total $ 5,000 $ 20,000

Appropriations:

Public Works $ 3,200

Health and Welfare 1,750

Culture and Recreation $ 2,000

Miscellaneous 5,000

$ 7,000 $ 4,950

Estimated Other Financing Uses:

Interfund Transfer Out $ 10,000

Required: Record the budget amendments in the General Fund general journal only. Budgetary items do not affect the government-wide accounting records. (Note: Select Budget Amendment in the [Transaction Description] box in the Detail Journal.)