The journal entry to record the re-establishment of encumbrances that were outstanding at the close of the prior period would include:
A. A debit to Budgetary Fund Balance - Reserve for Encumbrances.
B. A credit to Budgetary Fund Balance - Reserve for Encumbrances.
C. A credit to Encumbrance Control.
D. A credit to Budgetary Fund Balance - Reserve for Encumbrances; and a debit to Budgetary Fund Balance - Reserve for Encumbrances.
Answer: B
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