Warbler State University that formally integrates the budget in the accounting system and uses encumbrance accounting orders some new computers that will cost approximately $20,000. To recognize this event the university should make which of the following entries? a. Debit Expenditures $20,000; Credit Encumbrances $20,000 b. Debit Encumbrances $20,000; Credit Reserve for encumbrances $20,000 c. Debit Encumbrances $20,000; Credit Accounts payable $20,000 d. No entry required when the order is pla