The city of Gettsyburg budgeted $100,000 for the purchase of two new, identical police cruisers A purchase order was issued on that date. By the end of the year, one of the cruisers had been received and paid for in full, and the other was still on backorder. Which of the following journal entries would you not find in the city's youala of year-end related to this transaction? Reserve for Encumbrances Expenditures Encumbrances Cash Reserve for Encumbrances Encumbrances Reserve for Encumbrances Encumbrances 100,000 100,000 50,000 50,000 100,000 100,000 50,000 50,000