37. (Relationship between budgetary fund balance and actual fund balance) The Village of Albert's Alley recorded the following budgetary journal entry at the beginning of fiscal 2022: At the end of fiscal 2022, what would be the effect on the ending actual fund balance, assuming the following: a. Actual revenues are equal to estimated revenues, and actual expenditures are $7,000 less than appropriations. b. Actual revenues are equal to estimated revenues, and actual expenditures are equal to appropriations. c. Actual revenues exceed estimated revenues by $4,000, and actual expenditures are equal to appropriations. d. Actual revenues are $3,000 less than estimated revenues, and actual expenditures are $2,000 less than appropriations