A. General journal
Dr Estimated Revenues Control 1,300,000 Dr Estimated Other Financing Sources - Bond Proceeds 520,000
Cr Appropriations Control 1,170,000
Cr Appropriations - Other Financing Uses - Operating Transfers Out 390,000
Cr (Budgetary) Fund Balance 260,000
B. General Journal
Dr Appropriation Control 1,170,0000
Dr Appropriations - Other Financing Uses - Operating Transfers Out 390,000
Dr (Budgetary) Fund Balance 260,000
Cr Estimated Revenues Cr Control 1,300,000
Cr Estimated Other Financing Sources - Bond Proceeds 520,000
Budgetary Fund balance workings
1,300,000-1,170,000= 130,000
520,000- 390,000= 130,000
130,000+130,000= 260,000
