Problem 3. The following transactions were made by the City of Morrell:

June 2, 2016 - Purchase orders of $57,000 were approved.

June 17, 2016 - Goods of $32,000 of the purchase orders were received. These items are in good order. The invoices totaled $29,000 and vouchers were approved for payment.

June 30, 2016 - Make entries for the City of Morell's year-end and the start of the next fiscal year on July 1, 2016.

July 16, 2016 - The remaining items arrived in good order. The invoices totaled $25,000.

Instructions

Make the necessary journal entries to record the transactions in the General Fund.