A city orders a new computer for its General Fund at an anticipated cost of $96,500. Its actual cost when received is $98,210. Payment is subsequently made. a. Prepare all required journal entries for both fund and government-wide financial statements. (Select the appropriate fund for each situation when required. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Debit Credit Transaction Fund/Activity General Journal 1. Received in the computers and the accompanying liability. Record the receipt of computers and the accompanying liability Computer 89,400 No journal entry required Cash Computer Encumbrances - computer 2. Received in the payment made for computers. Record payment made for computers. Record entry to remove encumbrance for computers that has now been received. Record the receipt of computers and the accompanying liability 2. Received in the payment made for computers. Record payment made for computers. Record entry to remove encumbrance for computers that has now been received. Record the receipt of computers and the accompanying liability. Record payment made