Assume the city of Troy uses the encumbrance system. Assume it orders a new firetruck on April 1, receives it May 1, and pays for it May 15. It has a June 30th fiscal year. On April 1, what entry, if any, should it make? No entry. Dr. expenditure for truck, Cr, vouchers payable Dr. Encumbrances, Cr. either "Budgetary fund balance - assigned for encumbrances" or "Encumbrances outstanding" Dr. expenditure for truck, Cr. Encumbrances