he Fort Ellis city council approved and adopted its fiscal year budget. The budget for the General Fund contained the following amounts: Estimated revenues $ 1,900,000 Appropriations 1,860,000 Authorized transfer to the debt service fund 30,000 When the General Fund budget for the fiscal year is recorded, indicate whether each of the following accounts should be debited (D), credited (C), or is not affected (N). _____ 1. Estimated revenues _____ 2. Budgetary Fund balance _____ 3. Appropriations _____ 4. Estimated other financing uses _____ 5. Estimated other financing sources