The Village of Northern Springs adopted the following general fund budget for the year ended December 31, 2021: Revenues: Taxes Permits, licenses, and fees Intergovernmental Total budgeted revenues Appropriations: General government Public safety Community development $8,100,000 150,000 600,000 $8,850,000 $1,300,000 5,800,000 1,635,000 Culture and recreation Total appropriations 300,000 $9,035,000 During July, 2021, the governing body of Northern Springs decided to hold a special recreation event, which caused a need for additional police presence. To pay for the additional costs, the Village Trustees made the following adjustments to the original budget: o the appropriation for salaries in the police department was increased $27,000; o the appropriation for commodities in the general government budget was decreased $15,000; o the appropriation for commodities in the culture and recreation budget was increased $15,000; and because the event required a special permit, the Village Trustees increased the estimated revenues from permits, licenses, and fees by $29,000. Required (explanations are not needed for journal entries): Prepare the journal entry to record the original budget. Prepare the journal entry to record the adjustments to the budget.