164. Customers' security deposits that cannot be spent for normal operating purposes were collected by a governmental unit and accounted for in the en- terprise fund. A portion of the amount collected was invested in marketable debt securities and a portion in marketable equity securities. How would each por- tion be classified in the balance sheet? Portion in marketable debt securities Unrestricted asset Portion in marketable equity securities a. Restricted asset b. Unrestricted asset Unrestricted asset C. Restricted asset Unrestricted asset d. Restricted asset Restricted asset 165. Which of the following accounts of a govern- mental unit is debited when a purchase order is ap- proved? a. Appropriations control. b. Vouchers payable. c. Fund balance reserved for encumbrances. d. Encumbrances control. 166. A budgetary fund balance reserved for encum- brances in excess of a balance of encumbrances indi- cates a. An excess of vouchers payable over encum- brances. b. An excess of purchase orders over invoices re- ceived. c. An excess of appropriations over encumbrances. d. A recording error.