A debt service fund prepared a budget on January 1, Year 2, which included estimated revenues of $88,000, appropriations of $69,500, and a fund balance of $18,500. Actual activity for the debt service fund during Year 2 included bond issue proceeds of $60,000, other revenues of $24,000, and interest expenditures of $53,000. Based on the above, what is the entry to close the budget on December 31, Year 27 Debit (Dr) Credit (Cr) Bond issue proceeds $ 60,000 Other revenues 24,000 Budgetary control 18,500 Expenditures-interest $ 53,000 Fund balance-restricted 49,500 Debit (Dr) Credit (Cr) Budgetary control $ 18,500 Appropriations contre 69.500 Estimated nues control $ 88,000 Debit (Dr) Credit (Cr) Appropriations control variance $ 16,500 Revenue control variance Fund balance-restricted 4,000 $ 20,500 Debit (Dr) Credit (Cr) Fund balance $ 18,500 Estimated net revenues control $ 18,500 13