The budget of a governmental unit, for which the appropriations exceed the estimated revenues, was adopted and recorded in the general ledger at the beginning of the year.

During the year, expenditures and encumbrances were less than appropriations, whereas revenues equaled estimated revenues. The Budgetary Fund Balance account is

a. Credited at the beginning of the year and debited at the end of the year.

b. Credited at the beginning of the year and not changed at the end of the year.

c. Debited at the beginning of the year and credited at the end of the year.

d. Debited at the beginning of the year and not changed at the end of the year.