The City of JANET's police department needs a new police car. A police car is ordered at an estimated cost of $34,000. When the car is received, the actual cost is $35,000. Which of the following is a part of the entry that should be made when the police car is ordered? a. debit encumbrances for $35,000 b. credit encumbrances for $35,000 c. credit encumbrances for $34,000 d. debit encumbrances for $34,000