The Town of Willingdon adopted the following General Fund budget for the fiscal year beginning July 1:

Estimated revenues:
Taxes	$	15,400,000
Intergovernmental revenues		900,000
Charges for Services		410,000
Fines and forfeits		130,000
Miscellaneous revenues		80,000
Total estimated revenues	$	16,920,000
Appropriations:
General government	$	8,100,000
Public safety		6,040,000
Public works		1,590,000
Culture and recreation		990,000
Miscellaneous		120,000
Total appropriations	$	16,840,000

Required

a-1. Prepare the general journal entries to record the adopted budget at the beginning of the fiscal year.

a-2. Show entries in the subsidiary ledger accounts.

TOWN OF WILLINGDON
Estimated Revenues Ledger
Date	Account Title	Est. Revenues Dr(Cr)	Revenues Cr(Dr)	Balance Dr(Cr)

TOWN OF WILLINGDON
Estimated Revenues Ledger
Date	Account Title	Est. Revenues Dr(Cr)	Revenues Cr(Dr)	Balance Dr(Cr)