Prepare journal entries in the General Fund of the Brownville School District. a. The District had outstanding encumbrances of $13,000 for band instruments from the previous year. It is the Districts policy to re-establish those encumbrances in the subsequent year. 114 Chapter 4 b. The District ordered textbooks at an estimated cost of $87,000. c. The band instruments arrived at an invoice price of $12,500 plus $225 shipping. d. Textbooks originally estimated to cost $77,000 were received with an in voice price of $76,900. The remaining portion of the order is backordered. e. A contract was signed with a CPA to provide the annual audit in the amount of $11,000