Assuming There Is a Budget Surplus,which of the Following Accounts

Multiple Choice

Assuming there is a budget surplus,which of the following accounts are credited when the general fund records its operating budget at the beginning of the year?

A) Appropriations Control and Budgetary Fund Balance-Unassigned.
B) Estimated Revenues Control and Estimated Residual Equity Transfer Out.
C) Budgetary Fund Balance-Assigned For Encumbrances and Expenditures.
D) Estimated Residual Equity Transfer Out and Estimated Transfer In.