17. A county previously encumbered $16,000 for the acquisition of supplies. The supplies were received at a total cost of $15,700. To recognize this event the county should make which of the following entries? (2 Points) Debit Reserve for encumbrances $16,000; credit Encumbrances $16,000. Debit Reserve for encumbrances $15,700; credit Encumbrances $15.700. Debit Encumbrances $ 16,000; credit Reserve for encumbrances $16,000. O Debit Encumbrances $15,700; credit Reserve for encumbrances $15.700