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Question - The general fund had the following transactions during the month of April:
(1) Took delivery of five new vehicles that had been ordered and encumbered the previous month - the total costs were $270,000
(2) Issued purchase orders totaling $25,000 for various supplies
(3) Issued payroll checks in the amount of $110,000
(4) Supplies that were previously ordered were received in the amount of $1,500
What is the net effect on the fund balance after accounting for these transactions?
$25,000
$111,500
$136,500
$381,500
Assuming that the book value method was used, what entry would be made?
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