The Town of Willingdon adopted the following General Fund budget for the fiscal year beginning July 1: Estimated revenues: Taxes Intergovernmental revenues Charges for Services Fines and forfeits Miscellaneous revenues Total estimated revenues Appropriations: General government Public safety Public works Culture and recreation Miscellaneous Total appropriations $14,900,000 600,000 810,500 150,000 98,200 $16,558,700 $ 5,400,000 8,550,000 1,540,000 960,000 80,000 $16,530,000 Required a-1. Prepare the general journal entries to record the adopted budget at the beginning of the fiscal year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) A View transaction list Journal entry worksheet a-1. Prepare the general journal entries to record the adopted budget at the beginning of the fiscal year. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet A Record the budget appropriations. Note: Enter debits before credits Date July 01 General Journal Debit Credit Record entry Clear entry View general journal