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45. Prepare journal entries in the General Fund of the Brownville School District. a. The District had outstanding encumbrances of $13,000 for band instruments from

45. Prepare journal entries in the General Fund of the Brownville School District. a. The District had outstanding encumbrances of $13,000 for band instruments from the previous year. It is the Districts policy to re-establish those encumbrances in the subsequent year

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