At midyear, the City Council of Inman Village approved a budgetary revision to increase the budget for the fire department by $14,000 due to an abnormal number of summer fires. Which journal entry is needed to record this budgetary revision? Select one:

a. Appropriationsfire department 14,000 Budgetary fund balance 14,000

b. Expendituresfire department 14,000 Vouchers payable 14,000

c. Budgetary fund balance 14,000 Appropriationsfire department 14,000

d. Appropriationsfire department 14,000 Budgetary fund balance 14,000