Washington County Received Goods That Had Been Approved for Purchase

Short Answer

Washington County received goods that had been approved for purchase but for which payment had not yet been made.Should the following accounts be increased? $\begin{array}{lcc}& \underline { \text {Expenditures }} & \underline { \text {Encumbrances }}\\a) & \text{No}& \text{No}\\b) & \text{Yes }& \text{Yes} \\c) & \text{Yes }& \text{ No} \\d) & \text{No}& \text{Yes} \\\end{array}$