[Solved] A public school district formally adopted a budget with estimated revenues of $800 and approved expenditures of $780. Which of the following is the appropriate entry to record the budget? A) Debit Estimated revenues $800; Credit Appropriations $780; Credit Fund balance $20. B) Debit Appropriations $780; Debit Fund balance $20; Credit Estimated revenues $800. C) Debit Encumbrances $780; Debit Fund balance $20; Credit Estimated revenues $800. D) Memorandum entry only. Child Pornography: Illegal material that visually depicts minors under the age of 18 engaged in sexual acts or in sexually explicit poses. IT Intern: A temporary, usually entry-level position within an information technology department where the individual gains experience and knowledge of IT operations. External Drive: A portable storage device that can be attached to a computer through a USB or another interface for the purpose of storing and accessing data. Notify Authorities: The act of informing responsible or governing bodies, typically in the context of reporting incidents, emergencies, or situations requiring their attention or intervention.