The Khoo Music Society, a Not-For-Profit Organization, Is Purchasing Musical

The Khoo Music Society, a not-for-profit organization, is purchasing musical instruments to donate to some local schools. Khoo ordered the instruments on August 1, 20X1, and requested the following delivery schedule: $\begin{array}{|l|c|c|}\hline\text { September } 15,20 \mathrm{X} 1 & \text { woodwinds } & (\$ 3,000) \\\hline \text { October } 15,20 \mathrm{X} 1 & \text { strings } & (\$ 5,000) \\\hline \text { October } 31,20\mathrm{X} 1 & \text { brass } & (\$ 6,000) \\\hline \text { November } 15,20\mathrm{X} 1 & \text { drums } & (\$ 6,000) \\\hline\end{array}$ Khoo uses an encumbrance system and has properly recorded the necessary journal entry at August 1, 20X1. At November 15, 20X1, which of the following accounts should be debited and which statement will be affected?

A) Estimated commitments/statement of operations
B) Encumbrances-instruments/statement of operations
C) Estimated commitments/statement of financial position
D) Encumbrances-instruments/statement of financial position