P3-4(Budgetary journal entry)A city adopted the following budget for its General Fund for 2013. Prepare the journal entry to record the budget. Estimated Revenues Property taxes $ 9,500,000 Sales taxes 1,835,000 Fines and forfeits 65,500 Intergovernmental 1,455,250 $12,855,750 Appropriations Administration $ 2,250,000 Public safety 4,770,500 Parks and recreation 1,150,000 Streets 3,435,000 Libraries 900,000 $12,505,500