The general fund of Loveland ordered a new fire truck on November 12, 20X8, for $150,000. The order was appropriately encumbered on this date. Loveland received the fire truck on January 15, 20X9, and issued a voucher to the manufacturer for $148,600. Loveland uses the calendar year for reporting, and outstanding encumbrances at December 31, 20X8, are lapsing. On January 15, 20X9, the general fund of Loveland should debit: Multiple Choice Fund Balance-Assigned for Encumbrances for $148,600. Expenditures for $148,600. Expenditures-20X8 for $148,600. Encumbrances for $148,600