Prepare journal entries to record the following budgetary revisions.
a. The City Commission of Kidwell, Florida, amended its budget for the fiscal year 2019 by providing an appropriation for $57,000 to study the effectiveness of its road safety mechanisms intended to aid senior citizen drivers. To finance the appropriation, the Commission designated "Use of fund balance." (Assume the appropriation was made to the Transportation Department.)
b. After receiving a large number of complaints from citizens about the poor condition of its secondary streets, the City's again amended its budget. The City increased its Streets and Bridges appropriation by $300,000 and reduced its Public Transportation appropriation by the same amount.
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