$2-20.$ Accrual budgets plan for expenses for supplies when $\_\_\_\_,$ while cash budgets plan for the expense when $\_\_\_\_.$

$($choose from below$)$

$1.$ they are ordered

$2.$ they will be delivered to the organization

$3.$ they will be paid for

$4.$ they will be consumed

$5.$ It depends of the type of expense.