The City of Grafton$$s records reflected the following budget and actual data for the General Fund for the fiscal year ended June $30,2020$:

Estimated revenues:

Taxes $($property$)$ $$3,218,000$

Licenses and permits $790,000$

Intergovernmental revenues $310,000$

Miscellaneous revenues $200,000$

Revenues:

Taxes $($property$)$ $$3,215,500$

Licenses and permits $792,000$

Intergovernmental revenues $299,000$

Miscellaneous revenues $212,000$

Appropriations:

General government $ $920,000$

Public safety $2,090,000$

Health and welfare $1,400,000$

Expenditures:

General government $ $878,000$

Public safety $2,005,000$

Health and welfare $1,398,000$

Encumbrances outstanding as of June $30,2019$:

General government $$33,000$

Public safety $82,000$

page $81$Transfer to debt service fund:

Budget $$120,000$

Actual $120,000$

Budget revisions approved by the city council:

Estimated revenues:

Decrease intergovernmental revenues $$10,000$

Increase miscellaneous revenues $3,000$

Appropriations:

Decrease general government $2,000$Problem $3-15$

Account names are recorded in column A$.$ Dollar amounts are recorded in columns $C,E,G,$ and I.

Part $1-$ Record the estimated revenues in the Revenues Ledger and the General Ledger.

$\backslash$table$[[,$GENERAL LEDGER,SUBSIDIARY LEDGER$],[,$DEBITS,CREDITS,DEBITS,CREDITS$],[$GENERAL LEDGER:$],[\backslash$table$[[$Taxes $($property$)],[?]],?,,,],[,?,,],[,,,,],[$REVENUES LEDGER:$],[?,,,?,],[?,,,?,],[?,,,?,],[?,,,?,],[$Problem $3-15,,,,]]$

Account names are recorded in column A$.$ Dollar amounts are recorded in columns $C,E,G,$ and I.

Part $3-$ Record the appropriations in the Appropriations Ledger and the General Ledger.

Part $7-$ Record the budgetary revisions in the Revenues Ledger, Appropriations Ledger, and the General Ledger.

$\backslash$table$[[,$GENERAL LEDGER, SUBSIDIARY LEDGER $\_],[,$DEBITS,CREDITS,DEBITS,CREDITS$],[$GENERAL LEDGER:$],[?,?,,,],[?,?,,,],[?,,?,,],[,,,,],[$REVENUES LEDGER:$],[?,,,?,],[?,,,,?],[,,,,],[$APPROPRIATIONS LEDGER:$],[,,,?,]]$