If contracts with outside vendors were completed during $2020$ at an actual cost of $$10,000,$ for which the estimated cost had been $$12,000,$ first, the General

Fund journal entry includes a debit of

$$12,000$ to Vouchers Payable

$$10,000$ to Expenditures$-2020$

$$12,000$ to Expenditures $-2020$

$$10,000$ to Vouchers Payable