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_____ Which of the Following Accounts of a Governmental Unit Is

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_____ Which of the following accounts of a governmental unit is (are) closed out at the end of the fiscal year?
 Estimated Revenues  Fund Balance  a.  Yes  Yes  b.  Yes  No  c.  No  Yes  d.  No  No \begin{array}{lcc} & \text { Estimated Revenues } & \text { Fund Balance } \\\text { a. } & \text { Yes } & \text { Yes } \\\text { b. } & \text { Yes } & \text { No } \\\text { c. } & \text { No } & \text { Yes } \\\text { d. } & \text { No } & \text { No }\end{array}

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