The board of commissioners of the City of Hartmoore adopted a General Fund budget for the year ending June 30, 2015, that included revenues of $1,395,000, bond proceeds of $435,000, appropriations of $1,065,000, and operating transfers out of $530,000. If this budget is formally integrated into the accounting records, what journal entry is required at the beginning of the year? (If no entry is required for a transactionlevent, select "No journal entry required" in the first account field.) a. View transaction list Journal entry worksheet Record the entry for annual budget at the beginning of the year - General Fund Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal