At the beginning of the year, a town adopted a budget based on estimated revenues of $1,800,000 and appropriations of $1,780,000. Because of an emergency late

in the vear, the town found it necessary to increase the sanitation department appropriation by $6,000.

What entry should the town make to record the emergency appropriation?

O Debit Appropriations and credit Budgetary fund balance for $6,000.

Debit Budgetary fund balance and credit Appropriations for $6,000

Debit Appropriations and credit Estimated revenues for $6,000

O Debit Estimated revenues and credit Appropriations for $6,000