Chapter 17, Problem 17.18.36P

General Fund Entries [AICPA Adapted]
DeKalb City Council approved and adopted its 20X2 budget that contained the following amounts:

During 20X2, various transactions and events occurred that affected the general funds.

Required
For items 1 through 39, indicate whether the item should be debited (D), credited (C), or is not affected (N).

Items 36 through 39 involve the recording in the general fund of the closing entry relating to the $12,000 of outstanding encumbrances at the end of 20X2 and an adjusting entry to reflect the intent to honor these commitments in 20X3.

36. Encumbrances.