The City of Island Grove uses encumbrance accounting and its fiscal year ends on June 30. On May 6, a purchase order was approved and issued for supplies in the amount of $6,000. Island Grove received these supplies on June 2, and the $6,000 invoice was approved for payment. What General Fund journal entry should Island Grove make on May 6, to record the approved purchase order?

Transaction	General Journal	Debits	Credits
A)	Encumbrances	6,000
	Appropriations		6,000
B)	Supplies	6,000
	Vouchers Payable		6,000
C)	Encumbrances	6,000
	Encumbrances Outstanding		6,000
D)	Expenditures	6,000
	Encumbrances		6,000