The Wayne City Council approved and adopted its general fund budget for 2023. The budget contained the following amounts: Estimated revenues $70,000,000 Appropriations 66,000,000 Estimated transfers in 1,000,000 Estimated transfers out 6,000,000 During 2023, various transactions and events occurred which affected the general fund. The legal budgetary basis is used. Required For items 1-40, indicate whether the item should be debited (D), credited (C), or is not affected (N) in the general fund. a. Items 1-5 involve recording the adopted budget 1. Estimated revenues 2. Fund balanceunassigned 3. Appropriations 4. Estimated other financing