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$)$

$3/4020$ Taxes$$Real Property

$101$ Budget Authorization $759,000759,000$

$102$ Received in Cash $208,100550,900$

$3/4050$ Licenses and Permits

$101$ Budget Authorization $109,000109,000$

$102$ Received in Cash $10,90098,100$

$3/4070$ Intergovernmental Revenue

$101$ Budget Authorization $59,00059,000$

$102$ Received in Cash $15,90043,100$

$10313,40056,500$

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 $644,000644,000$

$102$ Purchase Order Issued $6,8506,850637,150$

$102$ Payroll $158,100158,100479,050$

$102$ Goods Received $5,1501,7005,100163,200479,100$

$5/6/7030$ Public Safety

$101$ Budget Authorization $134,000134,000$

$102$ Payroll $30,90030,900103,100$

$10351,800154,900$

$5/6/7050$ Culture and Recreation

$101$ Budget Authorization $94,00094,000$

$102$ Purchase Order Issued $1,6501,65092,350$

$102$ Goods Received $1,65001,4501,45092,550$

$102$ Payroll $15,45016,90077,100$

$5/6/7070$ Miscellaneous

$101$ Budget Authorization $15,90015,900$

Required

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

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

$(1)$ Which accounts were adjusted during the period and by how much?

$(2)$ In total, has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter?

$(1)$ 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?