If a credit was made to the fund balance in the process of recording a budget for a governmental unit, it can be assumed that

a. estimated expenses exceed actual revenues.

b. actual expenses exceed estimated expenses.

c. estimated revenues exceed appropriations.

d. appropriations exceed estimated revenues.

Which of the following requires the use of the encumbrance system?

a. Capital projects fund

b. Debt service fund

c. Internal service fund

d. Enterprise fund