When the budget of a government is recorded and Estimated Revenues exceeds Appropriations, the Budgetary Fund Balance account is Debited at the beginning of the year and no entry is made at the end of the year. Debited at the beginning of the year and credited at the end of the year to close the account. Credited at the beginning of the year and debited at the end of the year to close the account. Credited at the beginning of the year and no entry is made at the end of the year