The Village of Northern Springs adopted the following general fund budget for the year ended December 31, 2021:

Revenues:

Taxes $8,100,000

Permits, licenses, and fees 150,000

Intergovernmental 600,000

Total budgeted revenues $8,850,000

Appropriations:

General government $1,300,000

Public safety 5,800,000

Community development 1,635,000

Culture and recreation 300,000

Total appropriations $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:

• the appropriation for salaries in the police department was increased $27,000;
• the appropriation for commodities in the general government budget was decreased $15,000;
• 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):

1. Prepare the journal entry to record the original budget.
2. Prepare the journal entry to record the adjustments to the budget.

Please and TY!