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The Board of Commissioners of the City of Tokyo adopted budget for the year ending June 30, 2019, indicated estimated revenues of $1,000,000 and appropriations

The Board of Commissioners of the City of Tokyo adopted budget for the year ending June 30,

2019, indicated estimated revenues of $1,000,000 and appropriations of $970,000. When the

budget is formally integrated in to the accounting records, what is the required journal entry?

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