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 Account 3/4020 Ref. Account Title Taxes-Real Property Est Revenues Dr (Cr) Revenues. Balance: Cr(Dr) DR(Cr) 101 too Budget Authorization 102 Received in cash 750,000 750,000 200,000 550,000 3/4050 Licenses and Permits 101 Budget Authorization D 102 Received in cash 100,000 100,000 10,000 90,000 3/4070 Intergovernmental Revenues 101 Budget Authorization 50,000 50,000 102 Received in cash 15,000 35,000 103 12,500 47,500