Budgeting entries for a debt service fund would:

a. Not include an entry for estimated revenues since taxes are always recorded directly into a General Fund.

b. Include an estimated adjustment to bonds payable equal to the amount of principal payments that will become legally due during the fiscal year.

c. Include estimated other financing uses equal to the amount of interest payments that will become legally due during the fiscal year.

d. Include appropriations for principal payments that will become legally due during the fiscal year.