2. Which of the following ledger accounts is debited by a governmental entitys general fund that uses

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2. Which of the following ledger accounts is debited by a governmental entity’s general fund that uses the encumbrances accounting technique when a purchase order is issued?

a. Appropriations.

b. Vouchers Payable.

c. Fund Balance Reserved for Encumbrances.

d. Encumbrances.

e. None of the foregoing.

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