______Albee Township's Fiscal Year Ends on June 30

______Albee Township's fiscal year ends on June 30. Albee uses encumbrances accounting. On 4/5/06, an approved $1,000 purchase order was issued for supplies. Albee received these supplies 5/2/06, and the $1,000 invoice was approved for payment. What journal entry should Albee make on 4/5/06 to record the approved purchase order?
$\begin{array} { l }&\text { Debit } & \text { Credit }\\\text { a. Memorandum entry only }\\\text { b. Encumbrances... }&1,000\\\text { Budgetary Fund Balance Reserved }\\\text { for Encumbrances. }&&1,000\\\text { c. Supplies. }&1,000\\\text { Vouchers Payable }&&1,000\\\text { d. Encumbrances.. }&1,000\\\text { Appropriations }&&1,000\\\end{array}$