49. The Town of Tonawanda has $21,000 of purchase orders outstanding at the end of 2008 which will be honored. The goods and supplies were received early in January, 2009. The invoice amounted to $19,300 What is the journal entry necessary to re-establish the encumbrance? A) Encumbrances Control (2008) 21,000 Reserve for Encumbrances (2008) 21,000 B) Reserve for Encumbrances (2008) 21,000 Fund Balance - Unreserved 21,000 C) Encumbrances Control (2008) 21,000 Fund Balance - Unreserved 21,000 D) Reserve for Encumbrances 21,0,00 Encumbrances Control (2008) 21,000 Expenditures Control (2008) 19,300 Accounts payable 19,300 A. Choice A B. Choice B C. Choice C D. Choice D