5. When the budget is adopted, the budgetary fund balance is: A. Debited when there are more estimated inflows than outflows. B. Credited when there are more estimated outflows than inflows. C. Credited when appropriations exceed estimated revenues. D. Debited when there are more estimated outflows than inflows. 6. Cedar City, Iowa's city council voted to apportion $100,000 of its unassigned fund balance to pay for an after-school program for the remainder of the fiscal year. These monies should be classified in the general fund as A. Spendable-Assigned Fund Balance. B. Spendable -Committed Fund Balance. C. Spendable -Unassigned Fund Balance D. Spendable Restricted Fund Balance 1. Which of the following are considered general revenues? A. Charges for services. B. Taxes receivable, C. Investment income. D. All of the above