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 $1,262,500, bond proceeds of $572,500, appropriations of $1,017,500, and operating transfers out of $440,000. 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. Required A Required B 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 field.) View transaction list Journal entry worksheet 1 Record the entry for the annual budget at the beginning of the year. (General Fund) Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal Required A Required 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 1 Record the end of year removal of budget entry. (General Fund) Note: Enter debits before credits. Transaction 1 General Journal Debit Credit Record entry Clear entry View general journal >