The Estimated Revenues account of a government is debited when:a. The account is closed to fund balance-unassigned at the end of the year. b. Property taxes are recorded. c. Property taxes are collected. d. The budget is recorded at the beginning of the year.

a. The account is closed to fund balance-unassigned at the end of the year.

Explanation:

The Unassigned fund balance is the amount left in the Government's general fund that was not assigned to any undertaking or funds during the year. This balance is as well not restricted or committed to any undertaking.

It will therefore be debited to close off the account at the end of the period not unlike a balance carried down in a ledger account that is used to close off the account and is then sent forward to the next period.