In March, Crimson City orders five new fire trucks. Appropriations 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. Which of the following journal entries will occur at delivery? debit to encumbrances for $810,000 and a credit to reserve for encumbrances for $810,000 debit to reserve for encumbrances for $800,000 and a credit to encumbrances for $800,000 debit to reserve for encumbrances for $810,000 and a credit to encumbrances for $810,000 debit to encumbrances for $800,000 and a credit to reserve for encumbrances for $800,000