Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary Authority 7 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 Basis) Variance with Final Budget Budgeted Original Final Revenues: Taxes Licenses Intergovernmental Miscellaneous $6,500,000 $6,465,000 $6,480,000 $ 15,000 (8,000) 0 2,000 9,000 230,000 225,000 200,000 1,200,000 1,200,000 120,000 104,000 Total Revenues 8,050,000 Expenditures and Encumbrances 2.700,000 2,602,000 4,050,000 4,200,000 4,215,000 (15,000) General Government Public Safety Health and Welfare Total Expenditures and 98,500 1.198,000 22,000 Encumbrances 105,500 114,500 Net Change in Fund Balance Fund Balance-Beginning Fund Balance-Ending (20,000) 70,000 350,000 94,500 350,000 350,000 $ 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.u2 3-12. Following are transactions and events of the General Fund of the City of