You are maintaining a subsidiary ledger account for Firefighter-Training Expenditures for 2018. The following columns are used:

Inventory purchases are initially recorded as expenditures (purchases method).
Record the following 2018 transactions in the police-training expenditures subsidiary ledger account:
Jan. 1 The budget includes $25,000 for police-training expenditures.
15 Equipment and supplies, estimated at $16,000 cost, are ordered.
Feb. 1 Vouchers for $5,000 are approved for items not encumbered.
15 Items encumbered for $12,000 on January 15 are received with invoices totaling $12,300.
Supplies are expended when purchased; however, an inventory is taken at year-end, and expenditures are adjusted at that time.
June 3 The remaining encumbered expenditures arrive. The invoice totals $6,300, including items not included in the encumbered amount.
Dec. 31 An inventory of training supplies is taken and recorded at $2,000.

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Encumbrances Unobligatesd Balance Date Item Dr Cr Bed Expenditures