When encumbrances are recognized at the time purchase orders are issued,indicate whether each of the following accounts of the General Fund should be debited (D),credited (C),or is not affected (N).
_____ 1.Encumbrances
_____ 2.Reserve for Encumbrances
_____ 3.Expenditures
_____ 4.Vouchers payable
_____ 5.Purchases
Correct Answer:
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