The board of commissioners of e City of Elgin adopted its budget for the year ending D and appropriations of $900,000. If the budget is formall indicated revenue of $ th July 31, 20x2, which 1,000,00 accounting records (-'adopted), what is the required journal entry integrated into the General Journal Credit Debit 900,000 a. Appropriations control Budgetary fund balance-unassigned 900,000 b. Memorandum entry only Estimated revenues control C. 1,000,000 900,000 100,000 Appropriations control Budgetary fund balance-unassigned Revenue receivable Budgetary fund balance-unassigned d. Estimated revenues control 1,000,000 1,000,000 900,000 e. Expenditures payable 900,000