The Following General Fund Budget Was Approved by Plumas County

Multiple Choice

The following general fund budget was approved by Plumas County for the current year:
$$\begin{array} { l r } \text { Budgeted revenues } & \$ 4,200,000 \\\text { Budgeted expenditures } & 3,900,000 \\\text { Budgeted other finanding sources } & 200,000 \\\text { Budgeted other finanding uses } & 600,000\end{array}$$ Plumas County uses the GAAP budgetary basis for outstanding encumbrances.
Required
During the year, various transactions and events occurred that affected the general fund. For each of the following events, indicate in the space next to each of the names of the listed accounts whether the account should be debited, credited, or is not affected.
Closing entries are made at year-end.
-Encumbrances

A) debited
B) credited
C) not affected