When Roland County adopted its budget for the year ending June 30, 2001, $20 million was recorded for estimated revenues, Actual revenues for the year ended June 30, 2001, amounted to $16 million, In closing the actual accounts at June 30 2001, select one :- a. Revenues should be credited for $4 million

b. Estimated revenues should be credited for $20 million

c. Estimated revenues should be debited for $4 million

d. Revenues should be debited for $20 million

Unreserved Fund Balance in Governmental entities is equal to which of the following in commercial entities: select one :- a. Capital Stock

b. Bond sinking Fund

c. Unearned revenue

d. Retained earnings