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

Estimated revenues:
Taxes	$	14,300,000
Intergovernmental revenues		1,175,000
Charges for Services		437,000
Fines and forfeits		185,000
Miscellaneous revenues		135,000
Total estimated revenues	$	16,232,000
Appropriations:
General government	$	7,825,000
Public safety		5,930,000
Public works		1,480,000
Culture and recreation		880,000
Miscellaneous		65,000
Total appropriations	$	16,180,000

Required

1. 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)

2. 

a-2. Show entries in the subsidiary ledger accounts. TOWN OF WILLINGDON Estimated Revenues Ledger Est. Revenues Account Title Dr(Cr) Date Revenues Cr(Dr) Balance Dr(Cr) Taxes July 01 July 01 July 01 July 01 July 01 Intergovernmental Revenues Charges for Services Fines and Forfeits Miscellaneous Revenues TOWN OF WILLINGDON Appropriations Ledger Encumbrances Balance Expenditures Dr(Cr) Dr(Cr) Account/Description Encumbrances Increase Dr Encumbrances Decrease Cr Expenditures Balance Dr(Cr) Appropriation Cr(Dr) Balance Cr(Dr) General Government Public Safety Public Works OOOO Culture and Recreation Miscellaneous 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 f transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet