King City has budgeted the following General Fund revenues and appropriations for the fiscal year 2002.

Estimated Revenues:

Taxes$6,000,000

Licenses and Permits1,200,000

Fines and Forfeits400,000

Intergovernmental Revenues2,000,000

Total Estimates Revenues$9,600.00

Appropriations

General Administration$1,700,000

Police2,000,000

Fire2,300,000

Health and Welfare1,800,000

Public Works1,900,000

Total Appropriations$9,700,000

show in general journal form to record the above entry in general ledger and subsidiary ledger