You have put 'are' in both examples, and 'are' is correct as long as the subject is compound, irrespective of the singularity of any item in the compound subject. 'Enclosed are A, B and C'. Where we find ourselves using 'is' is usually in spoken English, when are viewing articles one by one, for example 'on the table there is a pencil, an eraser, and a tape recorder' vs.
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