The town of Muddy Gulch has the following transactions pertaining to Year 2: 12/5/Year 1 - Approval of Year 2 budget. Estimated expenditures: $1,000,000 6/30/Year 2 - Formal budget amendment to clean up Muddy Gulch: 60,000 9/30/Year 2 - Actual amount spent for approved cleanup: 45,000 What is the journal entry amount to be made to the appropriations control account at the end of Year 2? O Credit of $1,000,000 O Debit of $1,105,000 O Debit of $1,060,000