The citys budget for 2017 was legally amended as follows:

Estimated Revenues:

Decreases Increases

Charges for Services $ 5,000

Total $ 5,000 $ 0

Appropriations:

Public Safety $ 11,000

Public Works $ 1,600

Culture and Recreation 37,500

$ 11,000 $ 39,100

Note: These amendments decrease the balance of the Budgetary Fund Balance account by $33,100.

Required: Record the budget amendments in the General Fund general journal only. Budgetary items do not affect the government-wide accounting records.

(Note: Select Budget Amendment in the [Transaction Description] box in the Detail Journal.)