In March, Crimson City orders five new fire trucks. Appropriation for the fire department are $10,000,000. The fire trucks cost $1,000,000. In June, four of the five fire trucks are delivered. The portion of the encumbrances allocable to the four fire trucks is $800,000. The actual cost of the trucks was $810,000. A second journal entry would include which of the following? debit to expenditures for $810,000 credit to expenditures for $810,000 credit to expenditures for $800,000 debit to expenditures for $800,000