The town council of Riverside estimated revenues for 2017 to be $686,000 from property taxes and $166,000 from business licenses. The appropriations budget from the council was as folows General government Parks and recreation Sanitation Streets and sidewalks $371,000 112,000 92,000 163,000 In April, heavy spring rains caused some flooding near the river. As a result, a picnic area at River's Edge Park was ruined and several damaged shops had to shut down. The council adopted an upward revision of $29,000 for the parks and recreation budget and reduced the estimated revenues from business licenses by $14,000. The General Fund began the year with a balance of $53,000. During the year, tax collections totaled $691,500 and revenues from business licenses were $150,000. Expenditures were $367,000 for general government, $135,500 for parks and recreation, $95,600 for sanitation, and $158,333 for streets and sidewalks. There are no outstanding encumbrances at year-end. Required: Prepare a budgetary comparison schedule for the General Fund for 2017. (Negative variance amounts should be indicated by a minus sign.)