2 questions 1 part thanks

The City of Pittsburgh estimates the following for 2016: Property Taxes $4,000,000 Licenses and Fines 1,000,000 Proceeds from Debt Issuance 5,000,000 Interfund Transfers In 3,000,000 What is the total estimated revenue for 2016? O $5,000,000 $4,000,000 $8,000,000 O $13,000,000 The City of Pittsburgh had the following pre-closing trial balance for its Debt Service Fund: Debit Cash $300,000 Current Taxes Receivable 650,000 Estimated Revenues 800,000 Expeditures - Bond Interest 100,000 Credit Appropriations $100,000 Revenues $850,000 OFS - Transfers In 200,000 700,000 Budgetary Fund Balance As a result of the closing entry, what is the fund balance for this account? O $950,000 Restricted Fund Balance (Credit) O $1,050,000 Restricted Fund Balance (Credit) O $950,000 Unestricted Fund Balance (Credit) O $1,050,000 Unrestricted Fund Balance (Credit)