The Board of Commissioners of Vane City adopted its budget for the year ending July 31, comprising estimated revenues of $30,000,000 and appropriations of $29,000,000. Vane formally integrates its budget into the accounting records. What entry should be made for budgeted revenues? Memorandum entry only. Credit ESTIMATED REVENUES CONTROL, $30,000,000. Debit ESTIMATED REVENUES RECEIVABLE CONTROL, $30,000,000. Debit ESTIMATED REVENUES CONTROL, $30,000,000.