Exercise $3-25($Static$)$ Subsidiary Ledgers $[$LO $3-5]$

The printout of the Revenues and Appropriations subsidiary ledger accounts for the General Fund of the City of Augusta for the first quarter of the fiscal year appeared as follows:

Revenues Ledger

Est. Revenues Revenues Balance

Account Ref. Account Title Dr$($Cr$)$ Cr$($Dr$)$ Dr$($Cr$)$

$3/4020$ Taxes$$Real Property

$101$ Budget Authorization $750,000750,000$

$102$ Received in Cash $200,000550,000$

$3/4050$ Licenses and Permits

$101$ Budget Authorization $100,000100,000$

$102$ Received in Cash $10,00090,000$

$3/4070$ Intergovernmental Revenue

$101$ Budget Authorization $50,00050,000$

$102$ Received in Cash $15,00035,000$

$10312,50047,500$

Appropriations, Expenditures, and Encumbrances Ledger

Encumbrances

Increase Encumbrances

Decrease Encumbrances

Balance Expenditures Expenditures

Balance Appropriation Balance

Account Ref Account $/$ Description Dr $($Cr$)$ Dr$($Cr$)$ Dr$($Cr$)$ Dr$($Cr$)$ Cr$($Dr$)$ Cr$($Dr$)$

$5/6/7020$ General Government

$101$ Budget Authorization $635,000635,000$

$102$ Purchase Order Issued $6,4006,400628,600$

$102$ Payroll $150,000150,000478,600$

$102$ Goods Received $4,7001,7004,650154,650478,650$

$5/6/7030$ Public Safety

$101$ Budget Authorization $125,000125,000$

$102$ Payroll $30,00030,00095,000$

$10350,000145,000$

$5/6/7050$ Culture and Recreation

$101$ Budget Authorization $85,00085,000$

$102$ Purchase Order Issued $1,2001,20083,800$

$102$ Goods Received $1,20001,0001,00084,000$

$102$ Payroll $15,00016,00069,000$

$5/6/7070$ Miscellaneous

$101$ Budget Authorization $15,00015,000$

Required

Assuming that there are no other General Fund revenue or expenditure transactions, answer the following questions.

What were the original approved budget amounts for Estimated Revenues and for Appropriations?

$(1)$ Which accounts were adjusted during the period and by how much?

$(2)$ In total, has Budgetary Fund Balance increased, decreased, or remained the same during the first fiscal quarter?

$(1)$ What are the current balances of the Estimated Revenues and Appropriations control accounts?

$(2)$ What are the current balances of the Revenues, Encumbrances, and Expenditures control accounts?