The town council of Riverside estimated revenues for 2020 to be $745,441 from property taxes and $179,559 from business licenses. The appropriations budget from the council was as follows:

General government	$	400,000
Parks and recreation		120,000
Sanitation		100,000
Streets and sidewalks		170,000

In April, heavy spring rains caused some flooding near the river. As a result, a picnic area at Rivers Edge Park was ruined and several damaged shops had to shut down. The council adopted an upward revision of $60,000 for the parks and recreation budget and reduced the estimated revenues from business licenses by $40,000. The General Fund began the year with a balance of $54,000. During the year, tax collections totaled $748,000 and revenues from business licenses were $130,000. Expenditures were $370,000 for general government, $181,000 for parks and recreation, $102,100 for sanitation, and $162,333 for streets and sidewalks. There are no outstanding encumbrances at year-end. Required: Prepare a budgetary comparison schedule for the General Fund for 2020. (Negative variance amounts should be indicated by a minus sign. Leave no cells blank - be certain to enter "0" wherever required.)