If you allow the question to be solved quickly and I only want the answer and I do not want an explanation / I only want the answer, thank you

1.Jerusalem City originally adopted the following budget: Estimated Revenue $1,200,000; Appropriations-Salaries $500,000;Appropriation-Supplies $300,000, its budget will contain:

a.

debit budgetary fund balance for $400,000.

b.

credit budgetary fund balance for $400,000.

c.

credit estimated revenue for $1,200,000.

d.

debit appropriations-salaries for $500,000.

2.The City of JANET's police department needs a new police car. A police car is ordered at an estimated cost of $34,000. When the car is received, the actual cost is $35,000. Which of the following is a part of the entry that should be made when the police car is received?

a.

debit encumbrances for $35,000

b.

credit encumbrances for $35,000

c.

credit encumbrances for $34,000

d.

debit encumbrances for $34,000