1. When a fire truck purchased by a governmental unit is received, it should be recorded in the general fund as a (an)

		A. Encumbrance
		B. Capital asset
		C. Expenditure
		D. Expense

2. An outstanding year-end encumbrance for office supplies in a states general fund should be reported as a (an)

		A. Liability in the general fund
		B. Nonspendable fund balance in the general fund
		C. Assigned fund balance in the general fund
		D. Liability in the government-wide statement of net position