6.[Para. 4-a-6] Invoices for some of the goods recorded as encumbrances in transaction 4-a-2 were received and vouchered for payment, as listed below. Related encumbrances were canceled in the amounts listed below (Select "Elimination" in the drop down [Description] menu in the Detail Journal):

ExpendituresEncumbrances

General Government$130,606$130,572

Public Safety366,088366,154

Public Works141,981141,972

Culture and Recreation126,000125,965

Total$764,675$764,663

Required:Record the receipt of these goods and the related vouchers payable in both the General Fund and governmental activities journals.In the Detail Journal select "Good received" for the expenditures description. At the government-wide level, you should assume the city uses the periodic inventory method.Thus, the invoiced amounts above should be recorded as expenses of the appropriate functions, except that $32,340 of the amount charged to the Public Works function was for a vehicle (debit Equipment for this item at the government-wide level).

The link to the City of Smithville resources page on the Reck Student Resources, which contains downloads for Windows/Mac/Chromebook, instructions for how to use the software and a license agreement, is immediately below this line:

http://highered.mheducation.com/sites/1259917053/student_view0/cities_of_smithville_and_bingham_.html.

Direct links to the software downloads themselves by version are listed below this line:

• 32-bit Windows Download ishttps://lectures.mhhe.com/connect/reck18e_1259917053/smithville_bingham/32bit/MHECitiesofSmithvilleBinghamSetup0.6.38.exe
• 64-bit Windows Download ishttps://lectures.mhhe.com/connect/reck18e_1259917053/smithville_bingham/MHECitiesofSmithvilleBinghamSetup0.6.36.exe
• Mac Download ishttps://lectures.mhhe.com/connect/reck18e_1259917053/smithville_bingham/MHECitiesofSmithvilleBingham_0.6.36.dmg
• Chromebook Download (link to Chrome web store free download) ishttps://chrome.google.com/webstore/detail/cos-preview/khdjipfmfpdkhjdedpfgdbgjdcodcbml