$6.$ Supplies that were previously ordered and encumbered for $$30,000$ were received. The actual

bill for the supplies was $$26,300.$ When the supplies are received, the entry in the general fund

should include a

a$)$ debit to the encumbrance for $$30,000$

b$)$ debit to the encumbrance for $$26,300$

c$)$ credit to the encumbrance for $$30,000$

d$)$ credit to the expenditure for $$30,000$

$\_\_\_\_\_\_\_\_\_7.$ The Township of Wallington$$s expenditures for the year ended December $31,2023$ included a

purchase of a computer for $$16,000$ and a purchase of equipment for $$25,000.$ How much

should be classified as a fixed asset in Wallington$$s general fund?

a$)$ $ $41,000$

b$)$ $ $25,000$

c$)$ $ $16,000$

d$)$ $ $0$

$\_\_\_\_\_\_\_\_\_8.$ The City of Bakersfield$$s airport, an enterprise fund, purchased a vehicle for $$22,000$ and

machinery for $$15,000.$ How much should be classified as a fixed asset in Bakersfield$$s

enterprise fund?

a$)$ $ $0$

b$)$ $$15,000$

c$)$ $$22,000$

d$)$ $$37,000$

$\_\_\_\_\_\_\_\_\_9.$ The debt service fund is used to account for the resources used to pay for the long$-$term debt$$s

Principal Interest

a$)$ yes yes

b$)$ no yes

c$)$ yes no

d$)$ no no