Question - During fiscal year 2017, the City of Hickory Hills issued purchase orders to various vendors in the amounts shown for the following functions of the city:
General Government $155,200
Public Safety 293,000
Public Works 215,400
Culture and Recreation 172,700
Health and Welfare 159,100
Miscellaneous 23,700
Total $1,019,100
All goods ordered during the year were received at the following actual costs:
General Government $150,800
Public Safety 292,700
Public Works 217,800
Culture and Recreation 172,700
Health and Welfare 162,300
Miscellaneous 23,800
Total $1,020,100
Prepare journal entries in the General Fund general journal to record the issuance of purchase orders and to record the receipt of and payment for goods during fiscal year 2017. Also show subsidiary detail for the Encumbrances and Expenditures ledgers.