3. [Para. 5-b-3] A $290 purchase order for advertisements soliciting bids for the Springer Street Project was issued on January 2. The bill for advertising in the amount of $300 was received and a voucher for payment was issued on January 15, 2011. Required: Prepare the journal entries tp record the encumbrance, billing and the Vouchers Payable liability in the Street Improvement Fund and governmental activities journals as appropriate