The Village of Albert's Alley recorded the following budgetary journal entry at the beginning of fiscal 2022: Estimated revenue Appropriations Budgetary fund balance 6,000,000 5,940,000 60,000 At the end of fiscal 2022, what would be the effect on the ending actual fund balance, assuming the following: a. Actual revenues are equal to estimated revenues, and actual expenditures are $8,400 less than appropriations. The actual ending fund balance would increase by: $0 b. Actual revenues are equal to estimated revenues, and actual expenditures are equal to appropriations. The actual ending fund balance would increase by: $ 0 c. Actual revenues exceed estimated revenues by $4,800, and actual expenditures are equal to appropriations. The actual ending fund balance would increase by: $ 0 d. Actual revenues are $3,600 less than estimated revenues, and actual expenditures are $2,400 less than appropriations The actual ending fund balance would increase by: $ 0