Following is Grant County's debt service fund pre-closing trial balance for the fiscal year ended June 30 . a. Assuming the budget was not amended, what was the budgetary journal entry recorded at the beginning of the fiscal year? (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the budgetary Journal Entry at the beginning of the fiscal year: Note: Enter debits before credits. b. What is the budgetary fund balance? c. Did the debt service fund pay debt obligations related to lease agreements? Yes No d. Did the debt service fund perform a debt refunding? Yes No GRANT COUNTY Debt Service Fund Statement of Revenues, Expenditures and Changes in Fund Balances For the Year Ended June 30 Revenues: Total Revenues Expenditures: Total Expenditures Excess of Revenues Under Expenditures Other Financing Sources (Uses): Total Other Financing Sources (Uses): Increase in Fund Balances Fund Balances, July 1 Fund Balances, June 30 $ 0