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

Estimated revenues:
Taxes	$	14,900,000
Intergovernmental revenues		1,025,000
Licenses and permits		418,000
Fines and forfeits		155,000
Miscellaneous revenues		105,000
Total estimated revenues	$	16,603,000
Appropriations:
General government	$	7,975,000
Public safety		5,990,000
Public works		1,540,000
Health and welfare		940,000
Miscellaneous		95,000
Total appropriations	$	16,540,000

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.)

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

Just missing a-2 help plzz!