A city orders a new computer for its police department that is recorded within its general fund. The computer has an anticipated cost of $96,500. Its actual cost when received is $98,210. Payment is subsequently made. a. Prepare all required journal entries for both fund and government-wide financial statements. (Select the appropriate fund for each situation when required. If no entry is required for a transaction/event, select "No journal entry required" In the first account fleld.) Transaction Fund/Activity General Journal 1. Purchase and payment made for computers in the government wide financial statements. 1 Government Activities Record the receipt of computers and the accompanying liability. Computer Vouchers payable Record payment made. Vouchers payable Cash 2. Purchase and payment made for computers in the general fund. 2 General Fund Record the order placed for purchase of computer. Encumbrances control Debit Record entry to remove encumbrance for computers that has now been received. Encumbrances outstanding Encumbrances outstanding Encumbrances control Record the receipt of computers and the accompanying liability. Encumbrances control Vouchers payable Record payment made. Vouchers payable Cash Credit