14. A county previously encumbered 18000 for the acquisition of supplies. The supplies were received at a total cost of $17,000. To recognize this event the county should make which of the following entries? * (2 Points) Debit Reserve for encumbrances $18,000; credit Encumbrances $18,000. Debit Reserve for encumbrances $17,000; credit Encumbrances $17,000. Debit Encumbrances $18,000; credit Reserve for encumbrances $18,000. Debit Encumbrances $17,000; credit Reserve for encumbrances $17,000