Under the modified accrual basis of accounting, revenues cannot be recognized Select one: O a. Unless they will be collected within 60 days of year-end O b. Until they are subject to accrual O c. Until they are measurable and available O d. Until cash has been collected A government places an order for a particular item of equipment and encumbers $5,500. The item arrives accompanied by an invoice for $5,200. The entries that the government should make should include (but not necessarily be limited to): Select one: O a. A debit to expenditures for $5,200, a credit to encumbrances outstanding for $5,200, and a credit to accounts payable for $5,200 O b. A debit to expenditures for $5,200, a credit to encumbrances for $5,500, and a credit to accounts payable $5,200 O c. A debit to expenditures for $5,200, a debit to budgetary fund balance for $300, and a credit to encumbrances outstanding for $5,500 O d. A debit to expenditures for $5,200, a credit to encumbrances for $5,200, and a credit to accounts payable for $5,200