Which of the statements regarding the accounting for encumbrances is false? O If the actual cost of a purchase exceeds the amount of the original encumbrance, the original encumbrance is still reversed at the original amount. O The recording of an encumbrance is considered to be a budgetary entry. The budgetary entry to record an encumbrance would be a debit to Encumbrances and a credit to Budgetary Control. The budgetary entry to record an encumbrance would be a debit to Budgetary Control and a credit to Encumbrances