Which of the Following Increases the Unreserved and Undesignated Fund

Which of the following increases the unreserved and undesignated fund balance of a governmental entity's general fund at the end of a fiscal year?

A) Appropriations are less than expenditures and fund balance reserved for encumbrances
B) Estimated revenues are less than expenditures and encumbrances
C) Appropriations are more than estimated revenues
D) Revenues are more than expenditures and encumbrances