10) The County Commission of Canyon County adopted its General Fund budget for the year ending June 30, comprising estimated revenues of $13,200,000 and appropriations of $12,900,000. The budgeted excess of estimated revenues over appropriations will be recorded as which of the following?

A credit to Surplus Revenues, $300,000.

A debit to Estimated Excess Revenues, $300,000.

A credit to Budgetary Fund Balance, $300,000.

A memorandum entry only.

10) The County Commission of Canyon County adopted its General Fund budget for the year ending June 30 , comprising estimated revenues of $13,200,000 and appropriations of $12,900,000. The budgeted excess of estimated revenues over appropriations will be recorded as which of the following? A) A credit to Surplus Revenues, $300,000. B) A debit to Estimated Excess Revenues, $300,000. C) A credit to Budgetary Fund Balance, $300,000. D) A memorandum entry only