Select the $($typical$)$ closing entries for operating accounts in the Governmental Funds$$

Question $12$ options:

$1.$ Appropriations Control $$Dr$.$

$1.$ Budgetary Fund Balance $$Dr$.$

$1.$ Estimated Revenue Control $$ Cr$.$

$1.$ Budgetary Fund Balance $-$ Reserve for Encumbrances $$ Dr$.$

$1.$ Encumbrance Control $$ Cr$.$

$2.$ Revenue Control $$Dr$.$

$2.$ Expenditure Control $$Cr$.$

$2.$ Fund Balance $$Cr$.$

$3.$ Expenditure Control $$ Dr$.$

$3.$ Fund Balance $$Dr$.$

$3.$ Revenue Control $$ Cr$.$

$4.$ Estimated Revenue Control $$ Dr$.$

$4.$ Appropriations Control $$Cr$.$

$4.$ Budgetary Fund Balance $$Cr$.$

$4.$ Budgetary Fund Balance $-$ Reserve for Encumbrances $$ Dr$.$

$4.$ Encumbrance Control $$ Cr$.$