The City of Roanoke adopted the following budget for fiscal year 2019:

Anticipated Revenues: Property Taxes Licenses and Permits Fines and Forfeits Total	- $6,060,000 402,000 308,000 $6,770,000
Approved spending levels: General Government Public Safety Public Works Total	- $1,860,000 2,500,000 1,785,000 $6,145,000

In addition, the City reported the following actual amounts for the same fiscal year.

Revenues: Property Taxes Licenses and Permits Fines and Forfeits Total	- $5,862,000 391,000 311,000 $6,564,000
Expenditures Current Year General Government Public Safety Public Works Total Encumbrances - Current Year Public Safety Expenditures related to 2018 encumbrances	- $1,601,000 2,380,000 1,695,000 $5,676,000 - $ 100,000 $ 10,000

Required: Prepare a budgetary comparison schedule for the City for the year ended December 31, 2019 assuming the fund balance of the General Fund (budgetary basis) was $652,000 at January 1, 2019. No "original budget" column is required. Include a "variance" column.