The Newberry County budget for the 2023 fiscal year included estimated revenues of $3,501,000 and approprlations of $3,449,000. Required Prepare the closing entries for 2023 under each of the following independent assumptions: a. Actual revenues and expenditures equaled estimates. b. Actual revenues were as expected, but appropriations exceeded actual expenditures by $22,000. C. Actual revenues of $3,440,000 equaled actual expenditures. d. The net effect of the closing entries on the fund balance was zero. Actual revenues were $3,495,000. \begin{tabular}{|c|c|c|} \hline Description & Debit & credit \\ \hline Revenues & 0 & 0 \\ \hline^ & 0 & 0 \\ \hline^ & 0 & 0 \\ \hline^ & 0 & 0 \\ \hline & 0 & 0 \\ \hline Fund balance-unassigi & 0 & \\ \hline \end{tabular}