45. Prepare journal entries in the General Fund of the Brownville School District. a. The District had outstanding encumbrances of $11,200 for band instruments from the previous year. It is the District's policy to re-establish those encumbrances in the subsequent year. b. The District ordered textbooks at an estimated cost of $57,000. C. The band instruments arrived at an invoice price of $10,900 plus $290 shipping. d. Textbooks originally estimated to cost $49,000 were received with an invoice price of $48,500. The remaining portion of the order is back-ordered. e. A contract was signed with a CPA to provide the annual audit in the amount of $5,200