The board of commissioners of the City of Hartmoore adopts a general fund budget for the year ending June 30,2020 . It include: revenues of $1,000,000, bond proceeds of $400,000, appropriations of $900,000, and operating transfers out of $300,000, a. 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? Complete this question by entering your answers in the tabs below. 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 transaction/event, select "No journal entry required" in the first account fleld.) Journal entry worksheet Record the entry for the annual budget at the beginning of the year. (General Fund) Note: Enter debits before credits