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The Shagbark County school district has formally integrated the budget into its accounting records and uses encumbrance accounting. During the year the government ordered but

The Shagbark County school district has formally integrated the budget into its accounting records and uses encumbrance accounting. During the year the government ordered but had not yet received a new police car. What effect will this event have on the unencumbered balance in the account "Expenditures-capital outlay, police department"?

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