Atyear$-$end, the city of Salem had the following ending balances in its General Fund budgetary accounts:

Estimated Revenues $$8,500,000$

Appropritions $$8,350,000$

What sthe correct closing entry to close out these two budgetary accounts?

$0$ Oebithop $$8,550,000$

${?}^O$ Oebithpoprop SS$,$

ns $58,350,000,$ Oebili Budgetary Find $B$ B