Winter County enacted a law establishing a Highway Special Revenue Fund, effective January 1, 2020. The fund expenditures were to be financed by a special gasoline tax. Prepare journal entries to record the following transactions for the calendar year 2020. 1. Winter County adopted the following budget for the fund: Estimated revenues-gasoline taxes 855,000 Appropriations-maintenance salaries 745,000 90,000 Appropriations-maintenance supplies Budgeted increase in fund balance 20,000 2.The county collected gasoline taxes of $825.000. 3.The county paid maintenance salaries of $730,000