The General Fund of Athens Ordered Computer Equipment on December

Multiple Choice

The general fund of Athens ordered computer equipment on December 1,20X8,for $32,000.The order was appropriately encumbered on this date.Athens received the computer equipment on January 25,20X9,and issued a voucher to pay the vendor $32,400.Athens uses the calendar year for reporting,and all outstanding encumbrances lapse at year-end.Athens' governing board honors all outstanding encumbrances by including them in the following year's appropriations.On January 25,20X9,the general fund of Athens should debit:

A) Encumbrances for $32,000.
B) Fund Balance-assigned for Encumbrances for $32,400.
C) Expenditures-20X8 for $32,400.
D) Expenditures for $32,400.