Question: (Encumbrances and partial orders) On October 1, 2013, the City of Highland placed an order with Ajax Sand & Gravel Co. for 1,000 tons of cinders to be spread upon Highland's streets during winter storms. The estimated cost of the cinders was $10 per ton, delivered. Ajax delivered 800 tons of cinders to Highland's road maintenance yard on October 20, along with an invoice for $8,000. Ajax delivered the remaining 200 tons of cinders on November 1, along with an invoice for $2,000. Prepare the General Fund journal entries necessary on October 1, October 20, and November 1, 2013. Classify the expenditures as Road maintenance.