The Newberry County budget for the 2020 fiscal year included estimated revenues of $3,501,000 and appropriations of $3,449,000. Required Prepare the closing entries for 2020 under each of the following independent assumptions: a. Actual revenues and expenditures equaled estimates. Description Debit Credit b. Actual revenues were as expected, but appropriations exceeded actual expenditures by $22,000. Description Debit Credit o Fund balance-unassigned c. Actual revenues of $3,440,000 equaled actual expenditures. Description Debit Credit Revenues O O O Fund balance-unassigned o