The City of Rio Rancho Adopted the Following Budget for the Calendar

The City of Rio Rancho adopted the following budget for the calendar year 2020:
$\begin{array}{lr}\text { Revenues: }\\\text {Property taxes}&\$8,000,000\\\text {Miscellaneous revenues}&700,000\\\text {Appropriations:}\\\text { General government salaries } & 1,500,000 \\\text { Public safety salaries } & 5,400,000 \\\text { Public safety supplies } & 300,000 \\\text { Culture and recreation salaries and supplies } & 1,700,000\end{array}$ During the year the City decided to hold a special cultural event, which caused a need for additional police presence. To pay for the additional costs, the City Council revised the budget as follows: the appropriation for public safety salaries was increased by $30,000; the appropriation for culture and recreation salaries and supplies was increased by $25,000; and the appropriation for public safety supplies was decreased by $28,000. At the same time, because the event was expected to yield revenues, the Council increased estimated miscellaneous revenues by $20,000.
Required:
a. Prepare the general journal entry to record the budget.
b. Prepare the general journal entry to record the budget revision.