The Budgetary Comparison Schedule for the City of Vienna appears below. Several items of information are missing (denoted with ?).

		Budgeted				Actual Amounts (Budgetary Basis)		Variance with Final Budget
		Original		Final
Revenues:
Taxes		$ 6,500,000		$ 6,465,000		$ 6,480,000		$ 15,000
Licenses		230,000		?		225,000		(5,000)
Intergovernmental		1,200,000		1,200,000		1,200,000		-
Miscellaneous		120,000		104,000		?		2,000
Total Revenues		8,050,000		?		?		12,000
Expenditures and Encumbrances:
General Government		2,700,000		2,602,000		?		98,500
Pubic Safety		4,050,000		4,200,000		4,215,000		(15,000)
Health and Welfare		?		?		1,198,000		22,000
Total Expenditures and Encumbrances		?		?		?		105,500
Net Change in Fund Balance		70,000		(23,000)		94,500		117,500
Fund Balance - Beginning		350,000		350,000		350,000		-
Fund Balance - Ending		$ 420,000		$ 327,000		$ 444,500		$ 117,500
Part B:
		GENERAL LEDGER				SUBSIDIARY LEDGER
		DEBITS		CREDITS		DEBITS		CREDITS
GENERAL LEDGER:
?		?
?				?
?				?
REVENUES LEDGER:
?								?
?								?
APPROPRIATIONS LEDGER:
?						?
?						?
?								?

Required:

Determine the missing amounts.

During the year, the City made a single budget revision. Prepare the journal entry to record that revision.