00000 Indicate whether the account listed should be debited, credited, or is not affected by selecting the appropriate circle. Event: Recording expenditures that had been previously encumbered in the current year in the general fund. Account 1. Encumbrances 2. Encumbrances outstanding 3. Expenditures 4. Vouchers payable 5. Purchases Debited Credited Not Affected 00000 00000