Time le On January 1, 2009, a city adopted a budget wherein estimated revenues were $30,000 greater than the appropriations. Because of a slowdown in the economy, it became apparent in June that there would be a shortfall of $25,000 in sales tax collections. The city amended its budget to take account of the reduction in estimated sales tax collections. What entry should the city make? of Select one: a. debit appropriations and credit estimated revenues - sales tax for $25,000 b. debit sales tax revenues and credit estimated revenues - sales tax for $25,000 C. debit budgetary fund balance and credit estimated revenues - sales tax for $25,000 d. debit estimated revenues - sales tax and credit sales tax revenues for $25,000