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 $1.292,500, bond proceeds of $575,000, appropriations of $1,060,000, and operating transfers out of $420,000. a. 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.) 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 b. If this budget is formally integrated into the accounting records, what later entry is required? (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet Record end of the year removal of budget entry - General Fund. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal