Choice "A" is correct. Estimated revenue control account is part of the budget. The entry to record the budget is:

Choice "c" is incorrect. Recording of actual revenues does not impact estimated revenues. Estimated revenues is a budgetary account. Recording actual revenues results in credit to the appropriate actual revenue account.Choice "b" is incorrect. Collection of actual revenues does not impact estimated revenues. Estimated revenues is a budgetary account. Collection of actual revenues would result in either a credit to the appropriate actual revenue account or a receivable.Choice "d" is incorrect. Closing the budget at the end of the year is accomplished by reversing the entries that established the budget. Estimated revenues would be credited.