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The general ledger journal entry in the General Fund to record actual expenditures and reversal of the associated encumbrance would include:

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Answer:

A credit to Encumbrance Control

Step-by-step explanation:

In the case when the journal entry is the general fund is recorded and when we have to record the actual expenditure and the reversal of the attached encumbrance so here the encumbrance control should be credited as we have to record the actual expenditure that have incurred also the reversal of attached encumbrance so this account should be credited

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