Prepare journal entries to record the following revisions to the adopted budgets.

A town council, after receiving complaints from citizens about the poor condition of the streets, amended the towns budget. It increased the Streets and Bridges appropriation by $345,000 and reduced the Public Safety appropriation by a like amount.

Account Type

Appropriations public safety

Appropriations streets and bridges

Appropriations transportation department

Budgetary fund balance

Expenditures - public safety

Expenditures streets and bridges

Expenditures - transportation department

Journal entry 2. Account Appropriations - streets and bridges Appropriations - public safety To record budget revision. Debit 345,000 0 Credit 0x 345,000 *