Which of the Following Will Require a Debit to Fund

Multiple Choice

Which of the following will require a debit to Fund Balance of a governmental fund when operating statement accounts are closed at the end of the year,assuming there are no other financing sources or uses?

A) Revenues are less than expenditures.
B) Revenues are more than expenditures.
C) Estimated revenues exceed revenues.
D) Expenditures and encumbrances exceed appropriations.