9. When calculating if a fund is a major fund: A. The general fund must meet the 10% / 5% calculation. B. The calculation applies only to governmental funds. C. The calculation is never performed on the general fund. D. only governmental and proprietary funds are subject to the 10% / 5% calculation. 13. For the year ending July 31, the following budget was adopted for Cornweld, IN $30,000,000 27,000,000 900,000 Estimated revenues Appropriations Estimated transfer to debt service fund When Cornweld's budget is adopted and recorded, its budgetary fund balance should have a: A. $3,000,000 credit balance. B. $3,000,000 debit balance. C. $2,100,000 credit balance. D. $2,100,000 debit balance