On May 1, 2019, the city of Ramtha, which reports on a calendar-year basis, ordered five cars at an estimated cost of $200,000. On July 30, 2019, the cars were received, and the actual cost amounted to $197,000. Ramtha encumbered the appropriation for cars in its general fund when the cars were ordered. When the cars were received, the general fund of Ramtha should record the following (make an entry).