When a governmental unit’s Estimated Revenues Control account is closed out at the end of the fiscal year, the excess of estimated revenues over estimated appropriations is

a. Debited to Fund Balance—Unassigned.

b. Debited to Fund Balance—Assigned for Encumbrances.

c. Debited to Budgetary Fund Balance—Unassigned.

d. Credited to Fund Balance—Assigned for Encumbrances.