The printout of the Revenues and Appropriations subsidiary ledger accounts for the General Fund of the City of Augusta as of March 31, 2017, appeared as follows:

Revenues Ledger
Account	Ref.	Year	Account Title	Est. Revenues Dr(Cr)	Revenues Cr(Dr)	Balance Dr(Cr)
3/4020			TaxesReal Property
	101	2017	Budget Authorization	750,000		750,000
	102	2017	Received in Cash		200,000	550,000
3/4050			Licenses and Permits
	101	2017	Budget Authorization	100,000		100,000
	102	2017	Received in Cash		10,000	90,000
3/4070			Intergovernmental Revenue
	101	2017	Budget Authorization	50,000		50,000
	102	2017	Received in Cash		15,000	35,000
	103	2017		12,500		47,500

Appropriations Ledger
Account	Ref	Account / Description	Encumbrances Increase Dr	Encumbrances Decrease (Cr)	Encumbrances Balance Dr(Cr)	Expenditures Dr(Cr)	Expenditures Balance Dr(Cr)	Appropriation Cr(Dr)	Balance Cr(Dr)
5/6/7020		General Government
	101	Budget Authorization						635,000	635,000
	102	Payroll				150,000	150,000		485,000
	103	Utilities and Others				15,000	165,000		470,000
5/6/7030		Public Safety
	101	Budget Authorization						125,000	125,000
	102	Payroll				25,000	25,000		100,000
5/6/7050		Health and Welfare
	101	Budget Authorization						85,000	85,000
	102	Goods Received				15,000	15,000		70,000
5/6/7070		Miscellaneous
	101	Budget Authorization						50,000	50,000

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 Estimated Revenues budget adjusted during the year?

	Yes
	No

(2)	If so, by how much?

(3)

If so, was the original budget increased or decreased?

	Increased
	Decreased

c.
(1)	What are the current balances of the Estimated Revenues and Appropriations control accounts?

(2)	What are the current balances of the Revenues and Expenditures control accounts?