The City of Graftons records reflected the following budget and actual data for the General Fund for the fiscal year ended June 30, 2015. 1. Estimated revenues: Taxes (Property) $3,205,000 Licenses and permits 800,000 Intergovernmental revenues 300,000 Miscellaneous revenues 200,000

2. Revenues: Taxes (Property) $3,212,000 Licenses and permits 803,000 Intergovernmental revenues 290,000 Miscellaneous revenues 195,000

3. Appropriations: General government $ 900,000 Public safety 2,125,000 Health and welfare 1,400,000

4. Expenditures: General government $ 880,000 Public safety 2,005,000 Health and welfare 1,398,000

5. Encumbrances outstanding as of June 30, 2014. General government $18,000 Public safety 102,000

6. Transfer to debt service fund: Budget $120,000 Actual 120,000

7. Budget revisions approved by the city council: Estimated revenues: Decrease intergovernmental revenues $10,000 Decrease miscellaneous revenues 3,000 Appropriations: Decrease general government 2,000 8. Total fund balance at July 1, 2014, was $1,038,000.

Required: Use the Excel file provided to prepare a budgetary comparision schedule for the City of Grafton for the fiscal year ended June 30, 2015. Include outstanding encumbrances with expenditures. Use the formula feature (e.g., sum, =, etc.) of Excel to calculate the amounts in cells shaded blue.