The Fund Balance of the General Fund Will Be Increased

The fund balance of the General Fund will be increased by the closing entry when

A) The sum of expenditures and other financing uses is less than the sum of revenues and other financing sources.
B) Expenditures are less than revenues plus/minus net other financing sources and uses.
C) Appropriations are less than expenditures and encumbrances.
D) Estimated revenues are less than revenues.