Estimated Revenues Are $4,600,000, and Appropriations Are $4,000,000, the Journal

Estimated Revenues are $4,600,000, and Appropriations are $4,000,000, the journal entry for the budget includes a:

A) Debit to Budgetary Fund balance for 600,000
B) Debit to Encumbrances for 600,000
C) Credit to Budgetary Fund balance for 600,000
D) Credit to Budgetary Fund Balance -- Reserve for Encumbrances for 600,000