10. [Para. 4a-10] Invoices for some of goods and services ordered in transaction 4a-3 were received and vouchered for later payment. (Select Elimination in the drop down [Description] menu in the Detail Journal): Actual Estimated General Government $ 395,940 $ 394,060 Public Safety 1,086,650 1,088,600 Public Works 962,300 967,620 Health and Welfare 661,200 663,600 Culture and Recreation 613,750 617,000 Miscellaneous 98,000 98,000 Totals $3,817,840 $3,828,880 Required: Record the receipt of these goods and the related vouchers payable in both the General Fund and governmental activities journals. At the government-wide level, you should assume the city uses the purchases inventory method. Thus, the invoiced amounts above should be recorded as expenses of the appropriate functions, except for $75,000 of playground equipment ordered by Culture and Recreation. The equipment meets the citys threshold for capitalization (debit Equipment for this item at the government-wide level). Record expenditures charged to the miscellaneous appropriation as General Government expenses at the government-wide level.