The Charleston city council approved and adopted its budget for fiscal year 2011. The budget for the General Fund contained the following amounts:

Estimated Revenues $900,000

Appropriations 860,000

Authorized transfer to debt service fund 30,000

When the General Fund budget for fiscal year 2011 is recorded, indicate whether each of the following accounts should be debited, credited, or not affected.

1. Estimated Revenues
2. Budgetary Fund Balance
3. Appropriations
4. Estimated Other Financing Uses
5. Expenditures