The City of Fort Payne approved a General Fund operating budget for the fiscal year ending June 30, 2015. The budget provides for estimated revenues of $2,600,000 as follows: Property taxes $1,800,000 Licenses and permits $350,000 Fines and forfeits $250,000 Intergovernmental (state grants) $200,000 The budget approved appropriations of $2,650,000 as follows: General Government $500,000 Public Safety $$1,600,000 Public Works $350,000 Parks and Recreations $150,000 Miscellaneous $500,000 In the journal entry to record the budget, the Estimated Revenues account would be: