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 Answer C 2. Fund balanceunassigned Answer C 3. Appropriations Answer D 4. Estimated other financing sources Answer C 5. Expenditures Answer D b. Items 6-10 involve recording the 2023 property tax levy. It was estimated that $500,000 would be uncollectible. 6. Property taxes receivable Answer D 7. Bad debt expense Answer D 8. Allowance for uncollectibles Answer C 9. Revenues Answer C 10. Estimated revenues Answer C