When a Purchase Order Is Issued Under a Capital Projects

When a purchase order is issued under a Capital Projects fund, how should the transaction be recorded?

A) Debit Encumbrances Control and credit Budgetary Fund Balance -- Reserve for Encumbrances.
B) Debit Expenditures and credit Vouchers payable.
C) Debit Encumbrances Control and credit Vouchers payable.
D) Debit Expenditures and credit Budgetary Fund Balance -- Reserve for Encumbrances.