3. Which one of the following equations will yield the available balance in an expenditure subsidiary ledger account? a. Appropriations  Expenditures Total b. Appropriations  Encumbrances Balance c....

3. Which one of the following equations will yield the available balance in an expenditure

subsidiary ledger account?

a. Appropriations  Expenditures Total

b. Appropriations  Encumbrances Balance

c. Appropriations  Expenditures Total  Encumbrances Balance

d. Appropriations  Expenditures Total þ Encumbrances Balance