I need help trying to figure out how to answer question 4-a-6. I'm including 4-a-2 as well since it references that.

[Para. 4-a-2] Encumbrances were recorded in the following amounts for purchase orders issued against the appropriations indicated:

General Government $ 98,453 Public Safety 185,259 Public Works 247,675 Culture and Recreation 108,927

Total $640,314

Required: Record the encumbrances in the General Fund general journal and Detail Journal as appropriate. In the Detail Journal, select Purchase Orders from the drop down [Transaction Description] menu. You can also type in an alternative description, if desired.

Then the part I need help with is,

[Para 4-a-6] Invoices for some of the goods recorded as encumbrances in transaction 4-a-2 were received and vouchered for payment, as listed below. Related encumbrances were canceled in the amounts listed below (Select Elimination in the drop down [Transaction Description] menu in the Detail Journal):

Expenditures Encumbrances

General Government $ 93,838 $ 94,752

Public Safety 173,669 173,357

Public Works 241,996 242,512 Culture and Recreation 109,280 108,927

$618,783 $619,548

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 periodic inventory method. Thus, the invoiced amounts above should be recorded as expenses of the appropriate functions, except that $27,800 of the amount charged to the Public Works function was for a vehicle (debit Equipment for this item at the government-wide level)

I'm trying to figure out what amounts we cancel, and how we make the entries for this.