_____ Which of the Following Accounts of a Governmental Unit Is

Short Answer

_____ Which of the following accounts of a governmental unit is (are) closed out at the end of the fiscal year?
$\begin{array}{lcc} & \text { Estimated Revenues } & \text { Fund Balance } \\\text { a. } & \text { Yes } & \text { Yes } \\\text { b. } & \text { Yes } & \text { No } \\\text { c. } & \text { No } & \text { Yes } \\\text { d. } & \text { No } & \text { No }\end{array}$