$4-5.$ Prepare journal entries in the General Fund of the Brownville School District.

a$.$ The District had outstanding encumbrances of $$11,200$ for band instruments from the previous year. It is the District's policy to re$-$establish those encumbrances in the subsequent year.

b$.$ The District ordered textbooks at an estimated cost of $$57,000.$

c$.$ The band instruments arrived at an invoice price of $$10,900$ plus $$290$ shipping.

d$.$ Textbooks originally estimated to cost $$49,000$ were received with an invoice price of $$48,500.$ The remaining portion of the order is back$-$ordered.

e$.$ A contract was signed with a CPA to provide the annual audit in the amount of $$5,200.$