On July $25,20$X$8,$ the city of Pullman, which reports on a calendar$-$year basis, ordered five police cars at an estimated cost of $$200,000.$ On August $26,208,$ the police cars were received, and the actual cost amounted to $$197,000.$ Pullman encumbered the appropriation for police cars in its general fund when the cars were ordered. When the police cars were received, the general fund of Pullman should:

Multiple Choice

Credit Budgetary Fund Balance Assigned for Expenditures for $$200,000.$

Debit Encumbrances for $$200,000.$

Debit Expenditures for $$197,000.$

Credit Budgetary Fund Balance Assigned for Encumbrances for $$197,000.$