The city of Elms has a policy that allows encumbrances to remain in the force until the goods are delivered or the purchase orders are cancelled. At the end of the fiscal year $2008,$ supplies costing $$40,000$ have not been delivered. In March $2009,$ the supplies arrive, accompanied buy an invoice for $$44,000.$ Required: a$.$ What entries should be made at the end of fiscal year $2008?$ b$.$What entries should be made at the beginning of fiscal year $2009?$ c$.$ What entries should be made when the supplies arrive?