Answer:
Debit Encumbrances with $6,000 ; and Credit Budgetary Control also with $6,000 .
Step-by-step explanation:
Encumbrance accounting is an accounting technique that is mainly employed to ensure that overspending of the taxpayers' money is avoided.
The journal entries will appear as follows in the book of the City of Grand Marais on May 6 as follows:
Details Dr ($) Cr ($)
Encumbrances 6,000
Budgetary Control 6,000
To record the approval of a purchase order for supplies