_____ the Following Balances Are Included in the Subsidiary Records of Burwood

Multiple Choice

_____ The following balances are included in the subsidiary records of Burwood Village's Parks and Recreation Department at 3/31/06:
$\begin{array} { l } \text {Appropriations-supplies }&\$7,500\\ \text { Expenditures-supplies }&4,500\\ \text { Encumbrances-supply orders}&750\\\end{array}$
How much does the department have available for additional purchases of supplies?

A) $ -0-
B) $2,250
C) $3,000
D) $6,750