During January 2020 General Fund supplies ordered in the previous fiscal year and encumbered at an estimated amount of $2,000 were received at an actual cost of $2,200. The entry to record this transaction will require a debit to:

A. Expenditures-2019 in the amount of $2,200.
B. Expenditures-2020 in the amount of $200.
C. Expenditures-2019 in the amount of $200.
D. Expenditures-2020 in the amount of $2,200.


Answer: B

Business

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