At the start of the fiscal year, Springfield City estimated an excess of outflows over inflows. By year- end, actual inflows exceeded outflows. Springfield would have: a. Credited budgetary fund balance at year-end and debited it at the beginning of the year. b. Debited budgetary fund balance at year-end and credited it at the beginning of the year. c. Debited unassigned fund balance at yearend. d. Credited unassigned fund balance at the beginning of the year. C RA P CPA Al n d