1.1 contracts and purchase orders issued during the year 2011 include the following;

general government $900,000

public work $160,000

health and sanitation $560,000

culture and recreation $1,000,000

Total 4,060,000

Pass the journal entry to record this issuance of purchase orders and contracts during year 2011?

1.2. The city's goods and service ordered in the above transactions were received, as follows;

Estimated Actual

General government $900,000 904,000

Public work $1,000,000 1,020,000

health and sanitation $559,000 552,000

culture and recreation $1,000,000 1,000,000

Total $3,450,000 3,456,000

Pass the necessary journal entry to record when goods and service ordered received or contracts entered into are accomplished?

1.3. Vouchers were issued for items not previously encumbered , primarily personal services,in the following amounts;

general government $3,494,000

public work $6,160,000

health and sanitation $836,000

culture and recreation $5,000,000

Total 15,490,000

Pass the necessary journal entry such unencumbered expenditures?