Use the following fact pattern to answer 

Capri County ordered $50,000 of goods at June 10, 2020 for Public Works. Approximately $40,000 of the order was received on June 19, the invoice was then received on June 20, and payment of $39,980 was made on June 29. The fiscal year 2020 ended at June 30, 2020. The remaining goods were received on July 2, 2020, at the beginning of fiscal year 2021. The invoice cost was $10,065 and was recorded on July 3, 2020. 

 

1. On June 19, the entry to record the receipt of the goods would include a: A. Debit to Expenditures—2020, 40,000. B. Debit to Encumbrances—2020, $40,000. C. Credit to Cash, $39,980. D. Credit to Encumbrances—2020, $40,000

2. On June 20, the entry to record the invoiced cost of the goods would include a: A. Debit to Expenditures—2020, 39,980. B. Debit to Encumbrances—2020, $39,980. C. Credit to Vouchers Payable, $40,000. D. Credit to Cash, $39,980.

3. The receipt of the remaining goods on July 2, 2020 would include a: A. Debit Encumbrances Outstanding—2021, $10,000. B. Credit Vouchers Payable, $10,065. C. Credit Encumbrances—2020, $10,000. D. Credit Encumbrances—2020, 10,065.

4. The journal entry at the government-wide level to record the July 3, 2020 entry to record the invoiced cost of the goods would include a: A. Debit to Expenditures—2020, $10,000. B. Credit to Vouchers Payable, $10,065. C. Debit to Expenses—Public Works, $10,000. D. Credit to Vouchers Payable, $10,000.

5. The journal entry at the governmental fund level to record the July 3, entry to record the invoiced cost of the goods would include a: A. Credit to Vouchers Payable, $10,000. B. Debit to Expenditures—2021, $10,065. C. Debit to Expenditures—2021, $65. D. Credit to Vouchers Payable, $10,000.