A County Previously Encumbered $15,000 for the Acquisition of Supplies

question 46

Multiple Choice

A county previously encumbered $15,000 for the acquisition of supplies.The supplies were received at a total cost of $14,700.To recognize this event the county should make which of the following entries?

• A)Debit Reserve for encumbrances $15,000; credit Encumbrances $15,000.
• B)Debit Reserve for encumbrances $14,700; credit Encumbrances $14,700.
• C)Debit Encumbrances $15,000; credit Reserve for encumbrances $15,000.
• D)Debit Encumbrances $14,700; credit Reserve for encumbrances $14,700.

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Definitions:

Multicellular

Consisting of more than one cell, characteristic of most living organisms excluding bacteria and certain algae.

Seed Coat

The protective outer layer of a seed that encloses its embryo and nutrient stores.

Dioecious

Referring to a plant species having male and female reproductive structures on separate individuals.

Motile Sperm

Sperm cells that are capable of movement, typically through flagella, to reach and fertilize an egg cell.