$.$ A governmental entity has formally integrated the budget into its accounting records. At the end of the third quarter the ledger account $$Expenditures$--$salaries$$ has a $$100,000$ debit balance. Which of the following is a true statement?

a$)$ The entity has $$100,000$ available to spend on salaries.

b$)$ The entity has incurred salaries in the amount of $$100,000.$

c$)$ The entity had paid salaries in the amount of $$100,000.$

d$)$ The entity has overspent its budget for salaries by $$100,000.$

$18.$ A public school district formally adopted a budget with estimated revenues of $$800$ and approved expenditures of $$780.$ Which of the following is the appropriate entry to record the budget?

a$)$ Debit Estimated revenues $$800$; Credit Appropriations $$780$; Credit Fund balance $$20.$

b$)$ Debit Appropriations $$780$; Debit Fund balance $$20$; Credit Estimated revenues $$800.$

c$)$ Debit Encumbrances $$780$; Debit Fund balance $$20$; Credit Estimated revenues $$800.$

d$)$ Memorandum entry only.

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$19.$ A city formally adopted a budget at the beginning of the current year. Budgeted revenues were $$500$ and budgeted expenditures were $$490.$ During the year actual revenues were $$520$ and actual expenditures were $$480.$ Fund balance at the end of the current year in comparison to fund balance at the end of the preceding year will be

a$)$ $$10$ greater.

b$)$ $$30$ greater.

c$)$ $$40$ greater.

d$)$ $$50$ greater.

$20.$ A county general fund budget includes budgeted revenues of $$900$ and budgeted expenditures of $$890.$ Actual revenues for the year were $$915.$ To close the estimated revenues account at the end of the year

a$)$ Debit Estimated revenues $$15$

b$)$ Credit Estimated revenue $$15$

c$)$ Debit Estimated revenues $$900$

d$)$ Credit Estimated revenues $$900$

$21.$ A university that formally integrates the budget in the accounting system and uses encumbrance accounting orders some new computers that will cost approximately $$20,000.$ To recognize this event the university should make which of the following entries?

a$)$ Debit Expenditures $$20,000$; Credit Encumbrances $$20,000$

b$)$ Debit Encumbrances $$20,000$; Credit Reserve for encumbrances $$20,000$

c$)$ Debit Encumbrances $$20,000$; Credit Accounts payable $$20,000$

d$)$ No entry required when the order is placed.

$22.$ 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.$

$23.$ A city received supplies that had been previously encumbered. The supplies were encumbered for $$5,000$ and had an actual cost of $$4,900.$ To recognize this event the county should make which of the following entries?

a$)$ Debit Reserve for encumbrances $$5,000$ and Supplies $$4,900$; Credit Encumbrances $$5,000$ and Vouchers payable $$4,900.$

b$)$ Debit Encumbrances $$5,000$ and Supplies $$4,900$; Credit Reserve for encumbrances $$5,000$ and Vouchers payable $$4,900.$

c$)$ Debit Reserve for encumbrances $$4,900$ and Supplies $$4,900$; Credit Encumbrances $$4,900$ and Vouchers payable $$4,900.$

d$)$ Debit Encumbrances $$4,900$ and Supplies $$4,900$; Credit Reserve for encumbrances $$4,900$ and Vouchers payable $$4,900.$

$$

$24.$ To close Encumbrances at the end of the year which of the following entries should be made?

a$)$ Debit Encumbrances; Credit Fund balance.

b$)$ Debit Reserve for encumbrances; Credit Encumbrances.

c$)$ Debit Fund balance; Credit Encumbrances.

d$)$ No closing entry needed.

$25.$ To close Reserve for encumbrances at the end of the year which of the following entries should be made?

a$)$ Debit Reserve for encumbrances; Credit Fund balance.

b$)$ Debit Reserve for encumbrances; Credit Encumbrances.

c$)$ Debit Fund balance; Credit Reserve for encumbrances.

d$)$ No closing entry needed.

$26.$ During the previous year, Bane County closed its Encumbrances account. At the end of the previous year there was $$5,000$ of outstanding purchase commitments. To restore these commitments to the accounts, which of the following entries would be required?

a$)$ Debit Reserve for encumbrances $$5,000$; Credit Encumbrances $$5,000.$

b$)$ Debit Encumbrances $$5,000$; Credit Reserve for encumbrances $$5,000.$

c$)$ Debit Encumbrances $$5,000$; Credit Fund balance $$5,000$

d$)$ Debit Fund balance $$5,000$; Credit Reserve for encumbrances $$5,000.$

$27.$ When Spruce City receives goods at a cost of $$9,700$ that were encumbered in the prior year for $$10,000,$ which of the following entries are required $($assume that encumbrances lapse at year end$)?$

a$)$ Debit Expenditures $$9,700$; Credit Accounts payable $$9,700$; no entry for Encumbrances.

b$)$ Debit Expenditures $$9,700$ and Reserve for encumbrances $$10,000$; Credit Accounts payable $$9,700$ and Encumbrances $$10,000.$

c$)$Debit Expenditures $$10,000$ and Reserve for encumbrances $$10,000$; C