please show all calculations and work

Part I. The city council of Gandy, WI, population 301,277, passed its 2018 fiscal year budget (July 1, 2017 to June 30, 2018). Gandy has a high unemployment rate for Wisconsin, as a major manufacturing plant shut down and moved to lower-costing Texas. For fiscal year 2017, Gandy closed the fiscal year with an operating deficit of $590,000. Fund Balance--Unassigned at June 30, 2017 before applying the operating deficit, was $965,000. Gandy has the following FY 2018 budget adoption information Estimated Revenues: Property Taxes Fines and Forfeits Charges for Services Miscellaneous Revenues S1,214,000 108,000 389,600 19,000 Totals S1,830,600 Appropriations: Education Public Safety Public Works General Government 839,600 1,425,000 633,700 1,879,000 $4,777,300 Estimated Other Financing Sources: Transfers from State of WI Proceeds from bond issue S 3,645,300 1,000,000 4,645,300 Estimated Other Financing Uses: Transfers to Debt Services Fund $2,050,000 Instructions 1. Prepare the journal entry to adopt the FY 2018 budget. Ignore subsidiary ledgers. Record your answers on this space below