$7.[$Para$.4-$a$-7]$ Invoices for some of the goods recorded as encumbrances in transaction $4-$a$-2$ were received and vouchered for later payment, as listed below. Related encumbrances were canceled in the amounts shown. Select $$Elimination$$ in the drop down $[$Description$]$ menu in the Detail Journal.

Expenditures Encumbrances

General Government $ $191,709$ $ $191,720$

Public Safety $442,870442,900$

Public Works $206,308206,241$

Health and Welfare $162,020162,045$

Culture and Recreation $141,990142,000$

Total $$1,144,897$ $$1,144,906$

Required: Record the receipt of these goods and services and the related vouchers payable in both the General Fund and governmental activities journals. In the Detail Journal select $$Goods received$$ for expenditure description. At the government$-$wide level, you should assume the city uses the consumption inventory method and initially records inventory as expenditure$/$expense$.$ Thus, at the government$-$wide level the invoiced amounts above should be recorded as expenses of the appropriate functions, except that $$45,095$ of the amount charged to the Public Works function was for a vehicle and $$39,680$ of the amount charged to the Culture and Recreation function was for recreation equipment $($debit Equipment for these items at the government$-$wide level$).$ Existing solutions are not helpful. Please do not recreate exactly whats already been posted, Ive been there! Im struggling with the accounts and which ledger they go on$.$ Please be specific about account locations