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		TaxesReal Property
	101	Budget Authorization		765,000						765,000
	102	Received in Cash					213,500			551,500
3/4050		Licenses and Permits
	101	Budget Authorization		115,000						115,000
	102	Received in Cash					11,500			103,500
3/4070		Intergovernmental Revenue
	101	Budget Authorization		65,000						65,000
	102	Received in Cash					16,500			48,500
	103			14,000						62,500

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																	650,000			650,000
	102	Purchase Order Issued		7,150						7,150												642,850
	102	Payroll											163,500			163,500						479,350
	102	Goods Received					5,450			1,700			5,400			168,900						479,400
5/6/7030		Public Safety
	101	Budget Authorization																	140,000			140,000
	102	Payroll											31,500			31,500						108,500
	103																		53,000			161,500
5/6/7050		Culture and Recreation
	101	Budget Authorization																	100,000			100,000
	102	Purchase Order Issued		1,950						1,950												98,050
	102	Goods Received					1,950			0			1,750			1,750						98,250
	102	Payroll											15,750			17,500						82,500
5/6/7070		Miscellaneous
	101	Budget Authorization																	16,500			16,500

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?