Am I debiting encumbrances and credtiing encumbrances outstanding? I'm just confusing myself. Can some one please help? The paragraph before this was recording real property taxes.

2. [Para. 4-a-2] Encumbrances were recorded in the following amounts for purchase orders issued against the appropriations indicated:

General Government $ 98,453

Public Safety 183,259

Public Works 217,675

Culture and Recreation 108,927

Total $608,314

Required: Record the encumbrances in the General Fund general journal and Detail Journal as appropriate. In the Detail Journal, select Purchase Orders from the drop down [Transaction Description] menu. You can also type in an alternative description, if desired.