The board of commissioners of the city of hartmoore adopted a general fund budget for the year ending june 30, 2017, that included revenues of $1,000,000, bond proceeds of $400,000, appropriations of $900,000, and operating transfers out of $300,000. if this budget is formally integrated into the accounting records, what journal entry is required at the beginning of the year? if this budget is formally integrated into the accounting records, what later entry is required?