Which of the Following Accounts Are Debited When Closing Entries

Multiple Choice

Which of the following accounts are debited when closing entries are made for the general fund (assume outstanding encumbrances lapse at year-end) ?
I.Appropriations Control.
II.Estimated Revenues Control.
III.Encumbrances.
IV.Budgetary Fund Balance-Reserved for Encumbrances.
V.Estimated Other Financing Uses-Transfer Out.
VI.Revenue-Property Tax.

A) I,II,III,VI.
B) I,II,IV.
C) I,IV,V,VI.
D) III,IV,V.