The town council of Riverside estimated revenues for 2020 to be $830,059 from property taxes and $199,941 from business licenses. The appropriations budget from the council was as follows:

General government	$	407,000
Parks and recreation		134,000
Sanitation		114,000
Streets and sidewalks		184,000

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 $74,000 for the parks and recreation budget and reduced the estimated revenues from business licenses by $54,000. The General Fund began the year with a balance of $61,000. During the year, tax collections totaled $832,700 and revenues from business licenses were $138,400. Expenditures were $377,000 for general government, $209,700 for parks and recreation, $116,800 for sanitation, and $169,333 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.)

TOWN OF RIVERSIDE Budgetary Comparison Schedule General Fund For the Year Ended December 31, 2020 Budgeted Amounts Actual Amounts (Budgetary Basis) Variance with Final Budget Positive (Negative) Original Final Revenues: Total Revenues 0 0 0 Expenditures and Encumbrances: 0 0 0 0 Total Expenditures and Encumbrances Excess (Deficiency) of Revenues Over Expenditures and Encumbrances Fund Balance, Beginning Fund Balance, Ending $ 0 $ 0 $ 0 $ 0