When Encumbrances Are Recognized at the Time Purchase Orders Are

Short Answer

When encumbrances are recognized at the time purchase orders are issued,indicate whether each of the following accounts of the General Fund should be debited (D),credited (C),or is not affected (N).
_____ 1.Encumbrances
_____ 2.Reserve for Encumbrances
_____ 3.Expenditures
_____ 4.Vouchers payable
_____ 5.Purchases