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 reestablish 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 B E F G 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. Note: Enter debits before credits