Answer:
 b) Estimated Revenues Appropriations Budgetary Fund Balance $6,400,000 $6,080,000 320,000
Explanation:
Estimated Revenues                         $6,400,000  Dr
            Appropriations                                                     $6,080,000 Cr
            Budgetary Fund Balance                                        $320,000 Cr
This entry is made on the adoption of  Special Revenue Fund Budget for the year.
The special revenue fund is used for the special purposes such public maintenance etc.
The entry made on closing 
Close out the budget at year end
                Appropriations                   $ 6080,0000 Dr
                Budgetary Fund Balance               $ 320,000  Dr
                                Estimated Revenues                                  $ 6400,000 Cr