Budget for the city was adopted and recorded on January 1 of the year. After recording the budget, the accounting records showed a debit balance of $50,000 in the budgetary fund balance account. What does this ? indicate .a Revenues are $50,000 greater than Expenditures .b Expenditures are $50,000 greater than Revenues Estimated revenue are $50,000 greater than Appropriations .d Appropriations are $50,000 greater than .estimated revenues Which of the following is actual account .a O Appropriations .b Encumbrances .C Unreserved fund balance .d Estimated revenue