The City of Marion adopted the following General Fund budget for fiscal year 2012: Estimated revenues: Taxes$3,000,000, Intergovernmental revenues1,000,000, Licenses and permits400,000, Fines and forfeits150,000, Miscellaneous revenues100,000, Total estimated revenues$4,650,000. Appropriationsions: General government$ 950,000, Public safety...2,000,000, Public works950,000, Health and welfare850,000, Miscellaneous50,000, Total appropriations$4,800,000. a. Assuming that a city ordinance mandates a balanced budget, what must be the minimum amount in the Fund Balance account of the General Fund at the beginning of FY 2012? b. Prepare the general journal entries to record the adopted budget at the beginning of FY 2012. Show entries in the subsidiary ledger accounts as well as the general ledger accounts