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Appropriations Sio, 500,000 Excess 50,000 18. A city ordered uniforms with an expected cost of $6,ooo for policemen. This amount is encumbered. The uniforms are received with an invoice of $5,9oo. The entries to record the receipt of the uniforms should include a debit to a. encumbrances of $6,ooo. b. reserve for encumbrances of $5,9oo. c. reserve for encumbrances of $6,ooo. d. appropriations of $10o