Prepare journal entries to record the following revisions to the adopted budgets. 1. The City Commission of the City of Sarasota amended the budget for the fiscal year 2022 by providing an appropriation for $45,786 to examine its methodology for making traffic studies. To finance the appropriation, the Commission designated "Use of fund balance." (Assume the appropriation was made to the Transportation Department.) 2. A town council, after receiving complaints from citizens about the poor condition of the streets, amended the town's budget. It increased the Streets and Bridges appropriation by $240,000 and reduced the Public Safety appropriation by a like amount. Journal entry 1. Account To record budget revision. Debit Credit 0 0 0 0 Journal entry 2. Account Debit Credit 0 0 0 0 To record budget revision