The following information pertains to the Richardson County General Fund:

Appropriations $20,000,000

Estimated Revenues 24,000,000

Expenditures 25,600,000

Revenues 18,400,000

Long-term note issue proceeds 2,000,000

Short-term note principal retirements 500,000

Operating transfers to other funds 150,000

The change in Richardson County's General Fund, fund balance for the year is a

A.

$5,850,000 decrease.

B.

$5,350,000 decrease.

C.

$5,200,000 decrease.

D.

$7,200,000 decrease.