The finance director for the City of Green Falls printed the General Fund Revenues and Appropriations Ledgers shown below for the year just ended. REVENUES LEDGER Ref. Account Description Est. Revenues Dr(Cr) Revenues Cr(Dr) Balance Dr(Cr) Estimated RevenuesTaxesReal Property 102 Budget Authorization 6,702,400 6,702,400 103 Accrued Revenue 6,705,500 (3,100 ) 104 Previous Deferral 350,000 (353,100 ) 109 Deferral (313,500 ) (39,600 ) 110 Budget Amendment 40,000 400 111 Closing entry (6,742,400 ) (6,742,000 ) 112 Closing entry (6,742,000 ) 0 Estimated RevenuesTaxesSales 102 Budget Authorization 741,750 741,750 103 Received in Cash 715,600 26,150 110 Budge