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 $15,600,000 850,000 390,000 120,000 70,000 $17,030,000 $ 8,150,000 6,060,000 1,610,000 1,010,000 130,000 $16,960,000 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.)