At the beginning of the year, a town adopted a budget based on estimated revenues of S1,800,000 and appropriations of $1.780,000 Because of an emergency late in the year, the town found it necessary to increase the sanitation department appropriation by $8.000 What entry should the town make to record the emergency appropriation? Debit Appropriations and credit Budgetary fund balance for $8,000 Debit Estimated revenues and credit Appropriations for $8,000 Debit Appropriations and credit Estimated revenues for $8,000 Debit Budgetary fund balance and credit Appropriations for $8,000