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A county general fund has $400 in estimated revenues, $5 in estimated other financing sources, $395 in appropriations, and $25 in estimated other financing uses.

A county general fund has $400 in estimated revenues, $5 in estimated other financing sources, $395 in appropriations, and $25 in estimated other financing uses. The beginning-of-year budget entry for the general fund will include a debit to what account?

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