When Rolan County adopted its budget for the year ending June 30, Year 1, $20,000,000 was recorded for estimated revenues. Actual revenues for the year ended June 30, Year 1, amounted to $17,000,000 In closing the budgetary accounts at June 30, Year 1: Revenues should be credited for $20,000,000. Revenues should be debited for $3,000,000. Estimated revenues should be credited for $20,000,000. Estimated revenues should be debited for $3,000,000