The council of the Town of Tulia approved the 2020 budget as follows:

Budgeted 2020 revenues from:

Property taxes	$5,000,000
Sales taxes	$1,000,000

Appropriations for 2020:

Salaries	$4,600,000
Materials	$1,200,000
Equipment	$100,000

During 2020, the town's mayor presented the council with a budget revision to increase the amount appropriated for salaries by $10,000. The council approved this budget revision. To finance the appropriation, the town council designated Use of fund balance.

Required:

a.	Prepare the general journal entry necessary to record the budget.
b.	Prepare the general journal entry necessary to record the budget revision.