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:

Required: a. What are the current balances of the Revenues, Encumbrances, and Expenditures control accounts?

b. What are the current balances of the Estimated Revenues and Appropriations control accounts?

		Current Balance
(a)	Revenues	?
	Encumbrances	?
	Expenditures	?
(b)	Estimated Revenues	?
	Appropriations	?

Revenues Cr(Dr) Balance Dr(Cr) 759,000 550,900 208,100 Revenues Ledger Est. Revenues Account Ref. Account Title Dr(Cr) 3/4020 Taxes-Real Property 101 Budget Authorization 759,000 102 Received in Cash 3/4050 Licenses and Permits 101 Budget Authorization 109,000 102 Received in Cash 3/4070 Intergovernmental Revenue 101 Budget Authorization 59,000 102 Received in Cash 103 13,400 10,900 109,000 98,100 15,900 59,000 43,100 56,500 Appropriations, Expenditures, and Encumbrances Ledger Encumbrances Encumbrances Encumbrances Expenditures Increase Decrease Balance Expenditures Balance Appropriation Dr Dr(Cr) Dr(Cr). Dr(Cr) Cr(Dr) Balance Cr(Dr) Account 5/6/7020 644,000 6,850 6,850 644,000 637,150 479,050 479,100 5,15 158, 100 5,100 5,150 2,708 155,100 158, 100 163,200 1,700 5/6/7030 101 Ruda 134,000 Ref Account / Description General Government 101 Budget Authorization 102 Purchase Order Issued 102 Payroll 102 Goods Received Public Safety Budget Authorization 102 Payroll 103 Culture and Recreation 101 Budget Authorization 102 Purchase Order Issued 102 Goods Received 102 Payroll Miscellaneous 101 Budget Authorization 30,900 30,900 134,000 103, 100 154,900 51,800 5/6/7050 94,000 1,650 1,650 94,000 92,350 92,550 77,100 1,650 1,450 15,450 1,450 16,900 5/6/7070 15,900 15,900