A Construction Contract Was Issued for an Addition to the County

Multiple Choice

A construction contract was issued for an addition to the county jail in the amount of $2,300,000. When the project was approximately half finished, the contractor submitted an invoice for payment of $1,150,000. Which partial entry below is not required to record this transaction?

A) Credit Contracts Payable $1,150,000.
B) Debit Expenditures - Capital Outlay $1,150,000.
C) Credit Encumbrances Control $2,300,000.
D) Credit Encumbrances Control $1,150,000.