14. A governmental entity has formally integrated the budget into its accounting records. At year-end, before preparing the closing journal entries, the ledger account "Property Tax Revenue" has a debit balance. Which of the following is the best explanation for the debit balance? a) The entity overestimated property tax revenue when preparing its budget. b) The entity underestimated property tax revenue when preparing its budget. c) The entity collected more in property taxes than it anticipated. d) There is no logical explanation; revenue accounts do not have debit balances