Encumbrances and approval for payment The sheriff's office in the village of Hutchison had a General Fund appropriation of $127,500 for public safety supplies. On April 25 the sheriff ordered supplies with a quoted price of $120,000. On May 15 one half of the supplies arrived, along with an invoice for $60,000. On June 6, the other half of the supplies arrived, accompanied by an invoice for $63,000. Both invoices were approved for payment. Prepare journal entries to record the encumbrance and acceptance of the supplies. Enter 0 or leave the field blank if no entry is required