The Council of the Town of Tulia Approved the 2020

The council of the Town of Tulia approved the 2020 budget as follows:
$\begin{array}{lr}\text { Budgeted 2020 revenues from: } & \\\text { Property taxes } & \$ 5,000,000 \\\text { Sales taxes } & \$ 1,000,000 \\\text { Appropriations for 2020: } & \\\text { Salaries } &\$ 4,600,000 \\\text { Materials } & \$ 1,200,000\\\text { Equipment } & \$ 100,000\end{array}$ During 2020, the town's mayor presented the council with a budget revision to increase the amount appropriated for salaries by $10,000. The council approved this budget revision. To finance the appropriation, the town council designated "Use of fund balance."
Required:
a. Prepare the general journal entry necessary to record the budget.
b. Prepare the general journal entry necessary to record the budget revision.