Use the following fact pattern to answer questions 13 through 19:

Danville, KY, population 16,735, adopted its general fund budget on July 1 for $2,657,000 for fiscal year 2021. Danville issued purchase orders totaling $11,050 on August 14. Approximately $8,860 of the goods were received on August 17 (receiving report issued), with an invoice of $8,844 received on August 18. Payment for this order was made on August 31. The remaining goods were received on September 4 with an invoice for $2,188 received on September 5.

13. Which of the following would be the third in the order of the flow of goods?

A. Appropriations.

B. Expenditures.

C. Encumbrances.

D. Payment.

14. What is the entry that would be recorded when the purchase order was issued?

A. Debit Estimated Revenues, $3,220,000.

B. Credit Encumbrances Outstanding2021, $8,860.

C. Debit Encumbrances2021, $11,050.

D. Credit Voucher Payable, $11,050.

15. After the purchase order is issued, what is the amount of available appropriations in the general fund?

A. $2,645,950.

B. $2,657,000.

C. $2,648,156.

D. $2,645,966.

16. The first receipt of goods on August 17 would require a:

A. Debit Encumbrances2021, $8,844.

B. Debit Encumbrances Outstanding2021, $8,860.

C. Credit Encumbrances2021, $8,844.

D. Credit Encumbrances Outstanding2021, $8,860.

17. The second receipt of goods on September 4 would require a: A. Debit Encumbrances2021, $11,050.

B. Debit Encumbrances Outstanding2021, $2,188.

C. Credit Encumbrances2021, $2,190.

D. Credit Encumbrances Outstanding2021, $2,190.

18. After the first and second receipts of goods and payments for those goods, what would be the amount of available appropriations in the general fund?

A. $2,645,966.

B. $2,645,968.

C. $2,648,156.

D. $2,648,638.

19. If the order was issued on August 14 for medical supplies for public health, the entry to record the receipt of the invoice on August 18 and September 5 would require the following at the governmental activities (government-wide) level (ignore amounts):

A. Debit Expenditures2021.

B. Debit ExpensesPublic Health. C. Debit Vouchers Payable.

D. Debit ExpensesGeneral Fund.