167. Gold County received goods that had been ap- proved for purchase but for which payment had not yet been made. Should the accounts listed below be increased? a. b. C. d. Encumbrances Expenditures No No No Yes Yes No Yes Yes 168. Kingsford City incurred $100,000 of salaries and wages for the month ended March 31, Year 6. How should this be recorded at that date? Dr. Cr. a. Expenditures -- salaries and wages $100,000 Vouchers payable $100,000 b. Salaries and wages expense $100,000 Vouchers payable $100,000 c. Encumbrances -- salaries and wages $100,000 Vouchers payable $100,000 d. Fund balance $100,000 Vouchers payable $100,000 169. The debt service fund of a governmental unit is used to account for the accumulation of resources to pay, and the payment of, general long-term debt a. C. b. No Principal Yes Yes Interest Yes No No d. No Yes 170. The following information pertains to Wood Township's long-term debt: Cash accumulations to cover payment of principal and interest on General long-term obligations Proprietary fund obligations $350,000 100,000 How much of these cash accumulations should be accounted for in Wood's debt service funds? a. $0 b. $100,000 c. $350,000 d. $450,000