A County General Fund Has $400 in Estimated Revenues, $5

Multiple Choice

A county general fund has $400 in estimated revenues, $5 in estimated other financing sources, $395 in appropriations, and $25 in estimated other financing uses. The beginning-of-year budget entry for the general fund will include a credit to

A) Estimated revenues.
B) Fund balance-unassigned.
C) Estimated other financing uses.
D) Cash.