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 Cr(Dr) Balance Dr(Cr) 212,600 764,000 551,400 Revenues Ledger Est. Revenues Account Ref. Account Title Dr(Cr) 3/4020 Taxes-Real Property 101 Budget Authorization 764,000 102 Received in Cash 3/4050 Licenses and Permits 101 Budget Authorization 114,000 102 Received in Cash 3/4070 Intergovernmental Revenue 101 Budget Authorization 64,000 102 Received in Cash 103 13,900 11,400 114,000 102,600 16,400 64,000 47,600 61,500 Appropriations, Expenditures, and Encumbrances Ledger Encumbrances Encumbrances Encumbrances Expenditures Increase Decrease Balance Expenditures Balance Appropriation Balance Dr(Cr) Dr(Cr). Dr(Cr) Cr(Dr) Cr(Dr) Dr (Cr) 649,000 7,100 7,100 1,700 649,000 641,900 479,300 479, 350 162,600 5,350 5,400 162,600 167,950 139,000 Account Ref Account / Description 5/6/7020 General Government 101 Budget Authorization 102 Purchase Order Issued 102 Payroll 102 Goods Received 5/6/7030 Public Safety 101 Budget Authorization 102 Payroll 103 5/6/7050 Culture and Recreation 101 Budget Authorization 102 Purchase Order Issued 102 Goods Received 102 Payroll 5/6/7070 Miscellaneous 101 Budget Authorization 31,400 31,400 139,000 107,600 160,400 52,800 99,000 1,900 1,900 1,900 1,700 15,700 1,700 17,400 99,000 97, 100 97,300 81,600 16,400 16,400 Required Assuming that there are no other General Fund revenue or expenditure transactions, answer the following questions. a. What were the original approved budget amounts for Estimated Revenues and for Appropriations? b. (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? C. (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