i need help with yhese 2 questions i got wrong in my not for profit accounting test. thanks!

11) A government enters into a lease agreement for the purchase of a new snow plow. The present value of the future lease payments is $845,500 and there is a down payment at the inception of the lease of $25,000. The snow plow should be recorded in the General Fund at: A) $25,000. B) $870,500. 5810 500 D) $0. 12) Which of the following is true regarding capital projects funds? A) Encumbrances accounting is employed. B) Encumbrances accounting is not normally employed, but Appropriations are recorded. C) No budgetary accounts are used