Hibiscus City uses encumbrance accounting to control expenditures However it changes the cost of outslanding purchase commiments to expenditures in the year they are received, not in the year they are ordered. If Hibkens city had $\backslash (\backslash$$ $10,000\backslash )$ of purchase commitments outstanding at the end of Year $1$ and receled those goods during Vear $2$ at a cost of $\backslash (\backslash$$ $9,800\backslash ),$ what would be the impat on total fund balance for Year $2?$Wotal fund balance at the end of Vear $2$ would be $\backslash (\backslash$$ $9,800\backslash )$ less thas at the end ot hat $1$Wotal fund balance at the end of hear $2$ would be $\backslash (\backslash$$ $200\backslash )$ less than at the end of than $1$Total fund balatce at the end of Year $2$ would bo $\backslash (\backslash$$ $200\backslash )$ groate that at the endet wertLotal fund balance af the end of year $2$ woutd be same asit was at he madert yos $1$