The City of Albany, New York (population estimate 98,000) adopted the following General Fund budget for fiscal year 2018. (For simplicity, we combined many items into All other accounts.) Prepare the journal entry to record the budget.

Estimated Revenues
Property tax	$ 57,700,000
Sales tax	34,111,580
All other	85,171,223
	$176,982,803
Appropriations
Police department	$ 53,575,129
Fire and emergency services	32,650,289
All other	90,757,385
	$176,982,803

Assume that, later in the year, the city decides to increase the Police department appropriation by $1,250,000, but does not increase the estimated revenues. Prepare the journal entry to record the change.