Which two statements are true?

You have enabled budgetary control and have a control budget set to Advisory control level. For September 2016, your budget for a given account combination is $5,000 USD. In the same month, there is an approved requisition for that account of $900 and an approved purchase order for that account of $2,500 USD.
There is also a General Ledger adjustment journal entry for that account of $1,600 USD. An approved purchase order line of $400 USD is then cancelled. And an invoice is matched to the purchase order for $2,100 USD.
Which two statements are true? (Choose two.)
A. No change
B. Funds reservation only happens for non-matched invoices, so the system will not reserve funds.
C. The system always consumes budget of future periods if the limit for the current period is expired, so October 2016 budget will be considered for reservation.
D. As there are cancellations for $400 USD, the system will partially reserve the funds in September 2016 and fully reserve it in October 2016.
E. Purchase order encumbrance will be released for $2,100 USD.

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