[Para. 4-a-10] The citys budget for 2017 was legally amended as follows:

Estimated Revenues:

Decreases Increases

Charges for Services $ 5,000

Total $ 5,000 $0

Appropriations:

Public Safety $11,000

Public Works $1,600

Culture and Recreation 37,500

$11,000 $39,100

Note: These amendments decrease the balance of the Budgetary Fund Balance account by $33,100.

Required: Record the budget amendments in the General Fund general journal only. Budgetary items do not affect the government-wide accounting records.