During Fiscal Year 2014, the city of hickory hills issued purchase orders to various vendors in the amount shown for the following functions of the city:
General government $82,500
Public Safety $148,700
Public Works $130,400
Culture and Recreation $97,300
Health and Welfare $94,800
Miscellaneous $14,200
Total $567,900

All goods ordered during the year were received at the following actual costs:
General Government $83,720
Public Safety $147,940
Public Works $131,140
Culture and Recreation $98,780
Health and Welfare $93,970
Miscellaneous $14,300
Total $569,850

a. Prepare a summary journal entry in the general fund general journal to record the issuance of purchase orders during fiscal year 2014. In addition, show subsidiary detail for the encumbrances ledger.

b. Prepare summary journal entries in the General Fund general journal to record the receipt of and payment for goods during fiscal year 2014. In addition, show subsidiary detail for the Encumbrances and Expenditures ledgers.