Which of the Statements Regarding the Accounting for Encumbrances Is

Which of the statements regarding the accounting for encumbrances is false?

A) The budgetary entry to record an encumbrance would be a debit to Encumbrances Outstanding and a credit to Encumbrances.
B) The budgetary entry to record an encumbrance would be a debit to Encumbrances and a credit to Encumbrances Outstanding.
C) If the actual cost of a purchase exceeds the amount of the original encumbrance, the original encumbrance is still reversed at the original amount.
D) The recording of an encumbrance is considered to be a budgetary entry.