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I 7 Upon receiving supplies that had previously been encumbered a government should: a . Debit reserve for encumbrances and credit expenditures. b . Debit

I 7 Upon receiving supplies that had previously been encumbered a government should:
a. Debit reserve for encumbrances and credit expenditures.
b. Debit fund balance and credit reserve for encumbrances.
c. Debit reserve for encumbrances and credit encumbrances.
d. Debit fund balance and credit expenditures.
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