a. b. C. d. The following summary events are for the Village of Carsonville: a. The annual budget for the Special Revenue fund was adopted as follows: Estimated Revenues Appropriations $170,000 $150,000 Dr Cr b. The state transfers $160,000 to the city for its current year's share of gasoline tax. Dr Cr c. $148,000 was spent on road repairs and maintenance during the year. Dr d. Closing entries are made for the year. Dr Cr Cr d. Dr Cr