10. Albany, NY received a $15,000,000 federal grant to finance the construction of a center for rehabilitation of drug addicts. The proceeds of this grant should be accounted for in the A. Special revenues fund. B. Enterprise fund. C. General fund. D. Capital projects fund. 13. For the year ending July 31, the following budget was adopted for Cornweld, IN: Estimated revenues Appropriations Estimated transfer to debt service fund $30,000,000 27,000,000 900,000 When Cornweld's budget is adopted and recorded, its budgetary fund balance should have a: A. $3,000,000 credit balance. B. $3,000,000 debit balance. C. $2,100,000 credit balance. D. $2,100,000 debit balance. 14. For the budgetary year ending June 30, the Town of Nitro, WV's general fund expects the following inflows of resources: Property taxes, licenses, and fines Proceeds from debt issue Interfund transfers for capital projects fund1,000,000 $10,000,000 5,000,000 In the budgetary entry, what amount should Nitro record for estimated revenues? A. $ 9,000,000. B. $10,000,000 C. $14,000,000. D. $16,000,000