Required information [The following information applies to the questions displayed below] Following is Grant County's debt service fund pre-closing trial balance for the fiscal year ended June 30. GRANT COUNTY Debt Service Fund Pre-closing Trial Balance June 30 Cash Investments Fund Balance-Restricted Budgetary Fund Balance Estimated Other Financing Sources Estimated Revenue Revenue-Sales Taxes Revenue-Investment Earnings Other Financing Sources-Interfund Transfers In Other Financing Sources-Proceeds of Refunding Bonds Estimated Other Financing Uses Appropriations Expenditures-Bond Interest Expenditures-Bond Principal Other Financing Uses-Payment to Escrow Agent Using information provided by the trial balance, answer the following. Debits Credits: $ 256,000 50,000 $ 75,200 6,742,000 2,616,800 1,473,600 10,200 120,000 7,640,000 7,640,000 1,373,000 573,000 800,000. 7,640,000 Required a. Assuming the budget was not amended, what was the budgetary journal entry recorded at the beginning of the fiscal year? (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)