PatA: Jornson City adopted the foillowing General Fund budget for fiscal year 2017 Estimated revenues Taxes Intergovernmental revenues Licenses and permits Fines and forfeits 15,000.000 1,000,000 400,000 150,000 100,000 Miscellaneous revenues Total estimated revenues 16,650,000 Appropriations General government Public safety Public works Health and welfare Miscellaneous 8,000,000 6,000,000 1,550,000 950,000 100,000 Total appropriations 16,600,000 Required Prepare the general journal entries to record the adopted budget at the beginning of FY 2017 Part B. During July 2016, the first month of the 2017 fiscal year, the Town of Willingdon issued the following purchase orders and contracts. General government Public safety Public works Health and welfare Miscellaneous 800,000 400,000 75,000 65,000 25,000 Total purchase orders and contracts s 1,365,000 Required Prepare the general journal entry to record the issuance of the purchase orders and contracts