The Budgetary Comparison Schedule for the City of Vienna appears below. Several items of information are missing (denoted with "?"). CITY OF VIENNA Budgetary Comparison Schedule Goneral Fund For the Year Ended Decomber 31, 2017 Actual Amounts Varlance (Budgotary with Final Budgeted Original Final $6,500,000 $6,465,000 $6,480,000 $15,000 Taxes Licenses Intergovernmental Miscellaneous Total Revenues Expenditures and Encumbrances General Government Public Safety Health and Welfare (8,000) 225,000 1,200,000 230,000 ( 1,200,000 1,200,000 104,000 120,000 8,050,000 2,000 9,000 2,700,000 2,602,000 98,500 4,050,000 4.200,000 4.215,000 (15,000) 1.198,000 22,000 Total Expenditures and 105,500 114,500 Encumbrances Net Change in Fund Balance Fund Balance-Beginning Fund Balance-Ending 70,000 350,000 $ 420,000 (20,000) 350,000 94,500 350,000 330,000 444,500 $114,500 Required: a. Determine the missing amounts. b. During the year, the City made a single budget revision. Prepare the joumal entry to record that revision