use the following information to answer the next question: the Country commission of Seminole County adopt its General Fund budget for the year ending June 30,Comprising estimated revenues of $13,200,000 and appropriations of $12,900,000. Seminole Country utilizes the budgetary accounts required by GASB standard

the budgted excess of estimated revenue over appropriations will be recorded as?

A: CR Surplus revenue 300000

B Cr budgetary fund balance 300000

c Dr budgetary fund balance 300000