Para. 4a-19] In view of unexpected revenue and expenditure developments the city council revised the budgets for the current year as shown below: Budget Adjustments Estimated Revenues: Property Tax $7,500 increase Licenses and Permits 6,000 decrease Fines and Forfeits 4,000 increase Appropriations: Culture and Recreation $3,000 decrease Public Works 5,000 decrease General Government 4,000 increase Miscellaneous 3,000 increase Required: Record the budget amendments in the General Fund general journal only. Budgetary items do not affect the government- wide accounting records. Select "Budget Amendment" in the [Description] field in the Detail Journal. Post all journal entries to the general and subsidiary ledgers: After reviewing all entries for accuracy, including year and paragraph numbers, post all entries to the general ledger accounts and to all subsidiary ledger accounts, by clicking on [Post entries]. Also post all entries in the governmental activities journal