When preparing the General Fund budget for the next fiscal year, which of the following are important to consider in estimating the amount of resources that will be available for spending in the next year? 0 Select one: A. The projected fund expenditures for next year B. The probable fund balance at the end of the current year C. The projected transfers out of the fund for the next year D. The projected fund revenues to be realized for the next year O E. Both b and d 0 0