Question: A county's general fund budgetary comparison schedule shows the actual change in fund balances as $(4,000,000). Unbudgeted activities reduced fund balances by $1,500,000, GAAP basis revenue accruals were $8,000,000, and GAAP basis expenditure accruals were $5,000,000. On the general fund statement of revenues, expenditures, and changes in fund balances, what is the change in fund balances? Select one: a. $(4,000,000) b. $(2,500,000) c. $(1,000,000) d. $(5,500,000)