Fill in the blanks (one word each with a space between each). The journal entry to record an approved budget, for the upcoming year should _ (debit or credit) to the Estimated Revenue Control account and ___ (debit or credit) to the Appropriation Control and Fund Balance accounts D Question 22 5 pts Fill in the blanks (one word each with a space between each). To record the creation of purchase orders and contracts outstanding, Control account and the Encumbrances Budgetary Fund Balance Encumbrances account ___ the Reserve for