3–15. The City of Grafton’s records reflected the following budget and actual data for the General Fund for the fiscal year ended June 30, 2017. 1.Estimated revenues: Taxes (Property)$3,213,000Licenses and permits790,000Intergovernmental revenues310,000Miscellaneous revenues200,000 2.Revenues: Taxes (Property)$3,216,000Licenses and permits792,000Intergovernmental revenues299,000Miscellaneous revenues195,000 3.Appropriations: General government$ 920,000Public safety2,090,000Health and welfare1,400,000 4.Expenditures: General government$ 880,000Public safety2,005,000Health and welfare1,398,000 5.Encumbrances outstanding as of June 30, 2016: General government$33,000Public safety82,000 6.Page 82Transfer to debt service fund: Budget$120,000Actual120,000 7.Budget revisions approved by the city council: Estimated revenues: Decrease intergovernmental revenues$10,000Decrease miscellaneous revenues3,000Appropriations: Decrease general government2,000 8.Total fund balance at July 1, 2016, was $720,000. Required: Use the Excel file provided to prepare a budgetary comparison schedule for the City of Grafton for the fiscal year ended June 30, 2017. Include outstanding encumbrances with expenditures. Use the formula feature (e.g., sum, =, etc.) of Excel to calculate the amounts in cells shaded blue.
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