Toward the end of the budget year, you are asked to calculate the remaining amount of funds that a government unit has available to spend. How is it calculated? a. Estimated revenues and estimated other financing sources less appropriations and estimated other financing uses. b. Actual revenues and other financing sources less expenditures, other financing uses, and encumbrances. c. Appropriations and estimated revenues less expenditures. d. Appropriations and estimated other financing uses less expenditures, other financing uses, and encumbrances.