The following information relates to actual and budgeted revenues, expenditures, and other ninancing uses for the general fund of the Borough of Carlisle, PA for 2019 : \begin{tabular}{|c|c|c|} \hline & Astual & \begin{tabular}{l} Over \\ (Under) \\ Budget \end{tabular} \\ \hline \multicolumn{3}{|l|}{ Revenues } \\ \hline Taxes & $8,497,054 & $294,040 \\ \hline Licenses and permits & 597,215 & (44,635) \\ \hline Fees and fines & 116,636 & (53,564) \\ \hline Investment earnings & 166610 & 133,870 \\ \hline Rents & 87,145 & 25,095 \\ \hline Intergovernmental & 858,440 & 38,750 \\ \hline Charges for services & 288,045 & 36,435 \\ \hline Miscellaneous & 452,008 & (6,692) \\ \hline \multicolumn{3}{|l|}{ Expenditures } \\ \hline General government & 1,254,335 & (1,640,982) \\ \hline Public safety & 5,428,941 & (316,598) \\ \hline Public works & 1,387,747 & (364,781) \\ \hline Pariks and recreation & 966,568 & (33,869) \\ \hline Conservation and community development & 96,925 & (10,750) \\ \hline Debr service & 505,049 & - \\ \hline Other financing sources & 555,720 & (1,882,411) \\ \hline \end{tabular} a. What budget entry was made at the beginning of 2019 ? b. The beginning-of-year fund balance before the budget entry was $8,490,698. What is the fund balance after year-end closing entries