The City of Kert 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 E) None of the above