In view of unexpected revenue and expenditure developments the city council revised the budgets for the current year as shown below: Budget Adjustments Estimated Revenues: Property Tax Sales Tax $ 40,000 increase 25,000 decrease 25,000 decrease Interest and Penalties Appropriations: Public Safety, General Government $ 10,000 decrease 5,000 increase 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 [Description] field in the Detail Journal.)