[Para. 4-a-3] Purchase orders, contracts, and other commitment documents were issued in the following amounts for the following functions: 20 General Government $ 533,000 Public Safety 1,650,000 Public Works 1,128,700 Culture and Recreation 650,900 Total $3,962,600 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.

[Para. 4-a-10] Invoices for some of goods and services ordered in transaction 4- a-3 were received and vouchered for later payment. (Select Elimination in the drop down [Transaction Description] menu in the Detail Journal): Actual Estimated General Government $ 531,500 $ 532,000 Public Safety 1,636,500 1,638,600 Public Works 1,122,300 1,127,500 Culture and Recreation 654,900 650,600 Totals $3,945,200 $3,948,700

Required: Record the receipt of these goods and the related vouchers payable in both the General Fund and governmental activities journals. At the governmentwide 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 for $72,500 of playground equipment ordered by Culture and Recreation. The equipment meets the citys threshold for capitalization (debit Equipment for this item at the government-wide level).