The December 31, 2015, balance sheet for the general fund of Burnville showed an assigned fund balance of \($1,900,000\) for outstanding encumbrances. This figure represented \($1,100,000\) encumbered for office equipment and \($800,000\) for supplies. Early in 2016, the equipment and supplies were delivered and bills received for \($1,170,000\) and \($795,000,\) respectively. 

Required 

Prepare the journal entries for 2016 relating to these events, using the

a. Legal budgetary basis.

b. GAAP budgetary basis.