The General Fund of World Township Ordered Office Furniture for the Mayor's

Multiple Choice

The general fund of World Township ordered office furniture for the mayor's office on August 1, 20X8. The office furniture was estimated to cost $12,000. The office furniture was received on September 1, 20X8, with the actual cost being $11,800. Which of the following accounts decreased on September 1, 20X8?

A) Encumbrances only.
B) Expenditures only.
C) Encumbrances and Budgetary Fund Balance-Assigned for Encumbrances.
D) Expenditures and Budgetary Fund Balance-Assigned for Encumbrances.