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A City Ordered Uniforms with an Expected Cost of $6,000

Question 23

Multiple Choice

A city ordered uniforms with an expected cost of $6,000 for policemen. This amount is encumbered. The uniforms are received with an invoice of $5,900. The entries to record the receipt of the uniforms should include a debit to


A) Encumbrances of $6,000.
B) Encumbrances Outstanding of $5,900.
C) Encumbrances Outstanding of $6,000.
D) Appropriations of $100.

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