The following alphabetic listing displays selected balances in the governmental activities accounts of Westover Village as of its June 30 fiscal year-end. Assume that beginning net position is $1,683 (in thousands) and that there were no changes in net position during the year other than those reflected in the selected account balances shown. For simplicity, assume that the village does not have business-type activities or component units. WESTOVER VILLAGE Governmental Activities Selected Account Balances (in thousands) For the Year Ended June 30, 2020 Credits Debits 12,392 9,611 6,818 6,108 34,884 Expenses-Culture and Recreation Expenses-General Government Expenses-Health and Sanitation Expenses-Interest on Long-term Debt Expenses-Public Safety General Revenues-Investment Earnings General Revenues-Property Taxes General Revenues-Unrestricted Grants and Contributions Program Revenue-Culture and Recreation-Charges for Services Program Revenue-Culture and Recreation-Operating Grants Program Revenue-General Government-Charges for Services Program Revenue-General Government-Operating Grants Program Revenue-Health and Sanitation-Charges for Services Program Revenue-Public Safety-Capital Grants Program Revenue-Public Safety-Charges for Services Program Revenue-Public Safety-Operating Grants Special Item-Gain on Sale of Park Land 1,998 56,340 1,240 4,035 2,490 3,186 883 5,652 66 1,238 1,347 3,513 Required Prepare a (partial) statement of activities. (Enter your answers in thousands. Input all amounts as positive values.) For the Year Ended June 30, 2020 (in thousands) Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Services Operating Grants Capital Grants Primary Government: $ Total Governmental Activities $ 0 % 0 % 0 % 0 0 General Revenues: Total general revenues Total general revenues and special items Change in net position Net positionJuly 1, 2019 Net positionJune 30, 2020 The following information is provided about the Town of York's General Fund operating statement and budgetary accounts for the fiscal year ended September 30. (Note: The town has no restricted, committed, or assigned fund balances.) Estimated revenues Revenues Appropriations Expenditures Fund Balance-Unassigned (beginning of the fiscal year) $32,150,000 32,190,000 32,175,000 32,185,000 500,000 Required a. Prepare the journal entry to record the budget. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) No Event General Journal Debit Credit