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.