13. For the year ending July 31, the following budget was adopted for Cornweld, IN: Estimated revenues Appropriations Estimated transfer to debt service fund S30,000,000 27,000,000 900,000 When Cornweld's budget is adopted and recorded, its budgetary fund balance should have a: A. S3,000,000 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 $10,000,000 5,000,000 Interfund transfers for capital projects fund ,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