Which of the Following Budgetary Entries Would the Town of Geneva

Which of the following budgetary entries would the town of Geneva make upon adoption of its Special Revenue Fund Budget for the year? Assume the following: Estimated Revenues $6,400,000
Appropriations 6,080,000
$\begin{array}{lllr}&&\text {Debit}&\text {Credit}\\\text {A.}&\text { Appropriations } & \$ 6,080,000 & \\&\text { Budgetary Fund Balance } & 320,000 & \\&\quad \text { Estimated Revenues } && \$ 6,400,000 \\\text {B.}&\text {Estimated Revenues } & \$ 6,400,000 \\&\quad \text { Appropriations } & &\$6,080,000\\&\quad \text { Budgetary Fund Balance } & & 320,000 \\\text { C.}&\text { Expenditures } && \$6,080,000\\&\text { Budgetary Fund Balance } & 320,000 \\&\quad \text { Revenues } && \$ 6,400,000 \\\text { D.}&\text { Appropriations } & \$ 6,400,000\\&\text {Estimated Revenues } && \$ 6,400,000\end{array}$