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The city of Jackson adopted the following General Fund budget for fiscal year 2014:Estimated revenues:Taxes $3,000,000Intergovernmental revenues 1,000,000Licenses and permits 400,000Fines and forfeits 150,000Miscellaneous revenues 100,000Total estimated revenues $4,650,000Appropriations:General government $1,000,000Public safety 2,000,000Public works 950,000Health and welfare 850,000Miscellaneous 50,000Total appropriations $4,850,000Required:a. Assuming that a city ordinance mandates a balanced budget, what must be the minimum amount in the Fund Balance-Unassigned account of the General Fund at the beginning of FY 2014? (Note: the city has no restricted, committed or assigned fund balances.)b. Prepare the general journal entries to record the adopted budget at the beginning of FY 2014. Show entries in the subsidiary ledger accounts as well as the general ledger accounts.
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