A government entity is required to include a statement of cash flows in which of the following financial statements? Governmental fund financial statement Government-wide financial statements Proprietary fund financial statements Fiduciary fund financial statements Monroe County issued a purchase order for supplies with an estimated cost of $5,000. When the supplies were received, the accompanying invoice indicated an actual price of $4,950. What amount should Monroe debit (credit) to the reserve for encumbrances after the supplies and invoices were received? ($50) $0 $4,950 $5,000