During January 2014 General Fund Supplies Ordered in the Previous

Multiple Choice

During January 2014 General Fund supplies ordered in the previous fiscal year and encumbered at an estimated amount of $2,000 were received at an actual cost of $2,200.The entry to record this transaction will require a debit to

A) Expenditures-2014 in the amount of $2,200.
B) Expenditures-2013 in the amount of $200.
C) Expenditures-2014 in the amount of $200.
D) Expenditures-2013 in the amount of $2,200.