The following information is provided about the Town of Yorks General Fund operating statement and budgetary accounts for the fiscal year ended September 30, 2016. (Note: The town has no restricted, committed, or assigned fund balances.)

Estimated revenues	$	32,150,000
Revenues		32,190,000
Appropriations		32,175,000
Expenditures		32,185,000
Fund Balance Unassigned, September 30, 2015		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.)