The Town of Willingdon adopted the following General Fund budget for fiscal year 2017:

Estimated revenues:

Taxes $ 14,600,000

Intergovernmental revenues 1,100,000

Licenses and permits 427,000

Fines and forfeits 170,000

Miscellaneous revenues 120,000

Total estimated revenues $ 16,417,000

Appropriations:

General government $ 7,900,000

Public safety 5,960,000

Public works 1,510,000

Health and welfare 910,000

Miscellaneous 80,000

Total appropriations $ 16,360,000

Required a-1. Prepare the general journal entries to record the adopted budget at the beginning of FY 2017. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)