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.) View transaction list Journal entry worksheet Record the budget appropriations. Note: Enter debits before credits. General Journal Debit Credit Event 1 Record entry Clear entry View general journal b. Did the Town of York engage in imprudent budgeting practice by authorizing a greater amount of expenditures than revenues estimated for the year, or potentially violate town or state balanced-budget laws? O Yes c. Calculate the end-of-year balance for the Fund Balance-Unassigned that would be reported on the town's balance sheet prepared as of September 30. Spendable Fund Balances Fund Balance-Unassigned (beginning balance) To close revenues for the year To close expenditures for the year Fund Balance-Unassigned (ending balance)