The board of commissioners of the City of Hartmoore adopts a general fund budget for the year ending June 30.2020 . It includes revenues of $1,255,000, bond proceeds of $545,000, appropriations of $1,027,500, and operating transfers out of $465,000. 0. If this budget is formally integrated into the accounting records, what journal entry is required at the beginning of the year? b. If this budget is formally integrated into the accounting records, what later entry is required? Journal entry worksheet Record the entry for the annual budget at the beginning of the year. (General Fund) Note: Enter debits before credits. Journal entry worksheet Record the end of year removal of budget entry. (General Fund) Note: Enter debits before credits