luciary Funds:Acerual Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary Authority 79 3-11. The Budgetary Comparison Schedule for the City of Vienna appears below Several items of information are missing (denoted with) CITY OF VIENNA Budgetary Comparison Schedule General Fund For the Year Ended December 31, 2017 Actual Amounts (Budgetary Variance with Final Budgeted OriginalFinalBasis) Budget Revenues: Taxes Licenses Intergovernmental Miscellaneous Total Revenues $6,500,000 $6.465.000 $6,480,000 $15,000 225,000(8,000) 0 2,000 9,000 230,000 1,200,000 1,200,000 1,200,000 104,000 120,000 8,050,000 Expenditures and Encumbrances: General Government Public Safety Health and Welfare 2.700,000 2.602,000 98,500 4.050,000 4,200,000 4215,000 (15,000) 22,000 1,198,000 Total Expenditures and Encumbrances 105,500 Net Change in Fund Balance Fund Balance-Beginning Fund Balance-Ending 70,000 350,000 (20,000) 350,000 94,500 350,000 114,500 $ 420,000 330,000 444,500 $114,500 Required: a. Determine the missing amounts. b. During the year, the City made a single budget revision. Prepare the jour- nal entry to record that revision