Prepare journal entries in the General Fund of the Brownville School District. (If no entry is required for a transaction/event, select "No Journal Entry Required") A. The District had outstanding encumbrances of $9,200 for band instruments from the previous year. It is the District's policy to re-establish those encumbrances in the subsequent year. B. The District ordered textbooks at an estimated cost of $57,000. C. The band instruments arrived at an invoice price of $8,800 plus $290 shipping. D. Textbooks originally estimated to cost $49,000 were received with an invoice price of $48,500. The remaining portion of the order is back-ordered. E. A contract was signed with a CPA to provide the annual audit in the amount of $5,200. Journal entry worksheet < A B C D E F G a. The District had outstanding encumbrances of $11,200 for band instruments from the previous year. It is the District's policy to re-establish those encumbrances in the subsequent year. Note: Enter debits before credits. Event a. General Journal Debit Credit Journal entry worksheet < A B C D E F G b. The District ordered textbooks at an estimated cost of $57,000. Note: Enter debits before credits. Event b. General Journal Debit Credit > Journal entry worksheet < A B C D E F G c. The band instruments arrived at an invoice price of $10,900 plus $290 shipping. Prepare the journal entry necessary to reverse the encumbered amount. Note: Enter debits before credits. Event c1. General Journal Debit Credit Journal entry worksheet < A B C D E F G c. The band instruments arrived at an invoice price of $10,900 plus $290 shipping. Prepare the journal entry necessary to record the expenditure. Note: Enter debits before credits. Event c2. General Journal Debit Credit Journal entry worksheet ok < A B C D E F G nt ences d. Textbooks originally estimated to cost $49,000 were received with an invoice price of $48,500. The remaining portion of the order is back-ordered. Prepare the journal entry to reverse the encumbrance. Note: Enter debits before credits. Event d1. General Journal Debit Credit Journal entry worksheet ok < A B C D E F G t nces d. Textbooks originally estimated to cost $49,000 were received with an invoice price of $48,500. The remaining portion of the order is back-ordered. Prepare the journal entry to record the expenditure. Note: Enter debits before credits. Event d2. General Journal Debit Credit Journal entry worksheet < A B C D E LL F G e. A contract was signed with a CPA to provide the annual audit in the amount of $5,200. Note: Enter debits before credits. Event e. General Journal Debit Credit Record entry Clear entry View general journal