The printout of the Revenues and Appropriations subsidiary ledger accounts for the General Fund of the City of Augusta for the first quarter of the fiscal year appeared as follows:

Revenues Ledger
			Est. Revenues			Revenues			Balance
Account	Ref.	Account Title	Dr(Cr)			Cr(Dr)			Dr(Cr)
3/4020		TaxesReal Property
	101	Budget Authorization		761,000						761,000
	102	Received in Cash					209,900			551,100
3/4050		Licenses and Permits
	101	Budget Authorization		111,000						111,000
	102	Received in Cash					11,100			99,900
3/4070		Intergovernmental Revenue
	101	Budget Authorization		61,000						61,000
	102	Received in Cash					16,100			44,900
	103			13,600						58,500

Appropriations, Expenditures, and Encumbrances Ledger
			Encumbrances Increase			Encumbrances Decrease			Encumbrances Balance			Expenditures			Expenditures Balance			Appropriation			Balance
Account	Ref	Account / Description	Dr			(Cr)			Dr(Cr)			Dr(Cr)			Dr(Cr)			Cr(Dr)			Cr(Dr)
5/6/7020		General Government
	101	Budget Authorization																	646,000			646,000
	102	Purchase Order Issued		6,950						6,950												639,050
	102	Payroll											159,900			159,900						479,150
	102	Goods Received					5,250			1,700			5,200			165,100						479,200
5/6/7030		Public Safety
	101	Budget Authorization																	136,000			136,000
	102	Payroll											31,100			31,100						104,900
	103																		52,200			157,100
5/6/7050		Culture and Recreation
	101	Budget Authorization																	96,000			96,000
	102	Purchase Order Issued		1,750						1,750												94,250
	102	Goods Received					1,750			0			1,550			1,550						94,450
	102	Payroll											15,550			17,100						78,900
5/6/7070		Miscellaneous
	101	Budget Authorization																	16,100			16,100

Required

Assuming that there are no other General Fund revenue or expenditure transactions, answer the following questions.

1. What were the original approved budget amounts for Estimated Revenues and for Appropriations?
2. (1) Was the budget adjusted during the year? (2) If so, which accounts if any were adjusted and by how much? (3) In total, has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter?
3. (1) What are the current balances of the Estimated Revenues and Appropriations control accounts? (2) What are the current balances of the Revenues, Encumbrances, and Expenditures control accounts?

What were the original approved budget amounts for Estimated Revenues and for Appropriations?

	Budget Amounts
Estimated Revenues
Appropriations

(1) Was the budget adjusted during the year? (2) If so, which accounts if any were adjusted and by how much? (3) In total, has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter?

(1)	Was the budget adjusted during the year?
(2)
(3)	Has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter?	Increased

(1) What are the current balances of the Estimated Revenues and Appropriations control accounts? (2) What are the current balances of the Revenues, Encumbrances, and Expenditures control accounts?

		Current Balance
(1)	Estimated Revenues
	Appropriations
(2)	Revenues
	Encumbrances
	Expenditures