A city orders a new computer for its police department that is recorded within its general fund. The computer has an anticipated cost of $92,600. Its actual cost when received is $94.940. 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 field.) Debit Credit Transaction Fund Activity General Journal 1. Purchase and payment made for computers in the government wide financial statements 1 Record the receipt of computers and the accompanying liability (Vouchers payable Record payment made 2. Purchase and payment made for computers in the general fund 2 Record the order placed for purchase of computer Record entry to remove encumbrance for computers that has now been received