$35.$ In which of the following cases would the reserve for encumbrances account be decreased?

a$)$ Budget revisions are made, decreasing appropriations

b$)$ Payment is made for goods received

c$)$ Goods, related to purchase orders, are received

d$)$ Purchase orders are issued

$$

$36.$ A review of Park City$$s books shows the following information:

I. $$2,500$ of outstanding vouchers payable

II$.$ $$3,000$ of outstanding purchase order amounts

Which of these amounts would you expect to see in the general fund$$s encumbrances account?

a$)$ $$2,500$

b$)$ $$3,000$

c$)$ $$5,500$

d$)$ $$500$

$37.$ Per GASB standards, a budget$-$to$-$actual comparison must include columns for the actual results and

a$)$ The original budget only.

b$)$ The final budget only.

c$)$ Both the original and the final budget.

d$)$ Both the amended and the final budget.

$38.$ Carolina City places an order for a specific item of equipment and encumbers $$6,000$ for that item. The equipment arrives with an invoice for $$5,700.$ Which of the following entries should the city make upon receipt of the equipment?

a$)$ A debit to expenditures for $$5,700,$ a debit to accounts payable for $$300,$ and a Credit to encumbrances for $$6,000.$

b$)$ A debit to expenditures for $$5,700,$ a debit to reserve for encumbrances for $$6,000,$ a Credit to accounts payable for $$5,700,$ and a Credit to encumbrances for $$6,000.$

c$)$ A debit to expenditures for $$5,700,$ a debit to reserve for encumbrances for $$300,$ and a Credit to accounts payable for $$6,000.$

d$)$ A debit to expenditures for $$300,$ a debit to reserve for encumbrances for $$5,700,$ and a Credit to encumbrances for $$6,000.$