The below represent various transactions pertaining to a municipality that uses encumbrance accounting. For each of the municipality's transactions, select the appropriate recording of the transaction. Each method of recording may be selected once, more than once, or not at all. Secured by the municipality's power to tax its residents, short term financing was received from a bank. Approved purchase orders were issued for supplies. General obligation bonds were issued at par Some residents paid property taxes prior to their due date 4 2 Salaries and wages, payable from the general fund, were incurred Revenues were earned from a previously recorded grant. Upon adoption of the budget, appropriations were recorded Estimated inflows exceeded estimated outflows. 8 6 7 5 The aforementioned supplies were received and the related invoices were approved The internal service fund had interfund billings 10 9