The City of Kent has estimated that it will spend $4,500,000 and have revenues of $4,800,000 next year. At the beginning of its new fiscal year, it will need to: a. debit estimated expenditures for $4,500,000 b. debit estimated revenues for $4,800,000 c. debit budgetary fund balance for $300,000 d. debit appropriations for $4,500,000