The City of Brownsville Had a Balance in the Budgetary

Multiple Choice

The City of Brownsville had a balance in the Budgetary Fund Balance -- Reserve for Encumbrances account at the end of 2013 in the amount of $90,000.During 2014,all purchase orders related to the $90,000 were filled,and the invoice amount was $91,200.Which of the following would be true regarding the Statement of Revenues,Expenditures,and Changes in Fund Balances for 2014? (assume encumbrances do not lapse)

A) The amount shown for Expenditures would include only the $1,200.
B) The amount shown for Expenditures would include only the $90,000.
C) The amount shown for Expenditures would include the $91,200.
D) The amount shown for Expenditures would not include items related to orders placed in 2013.