During the year, the Cortlandt City Council approves a budget revision, reducing Estimated revenues--sales taxes by $10,000 and increasing Appropriations--fire department overtime by $5,000. O Appropriationsfire departament overtime couust be debited in the amount of $5,000 As a resol The Budgetary fond balance account must be credited in the amount of $15,000 O Estimated revenues-sales taxes must be debited in the amount of $10,000 O'The Budgetary fund balance account must be debited in the amount of 515,000