Reconstruct Budget Entry, Compute Fund Balance

The following information relates to actual and budgeted revenues, expenditures, and other financing uses for the general fund of the Borough of Carlisle, PA for $2019$:

Required

a$.$ What budget entry was made at the beginning of $2019?$

b$.$ The beginning$-$of$-$year fund balance before the budget entry was $$8,490,698.$ What is the fund balance after year$-$end closing entries?

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