Ba. During 2091, the Province government placed orders amounting to $940,000 for supplies {0b. reverse encumbrance]. 5c. All the supplies ordered were received during the year with an invoice price of $935,000 {there are no outstanding encumbrances for supplies}. 5d. $900,000 was paid during the year. The supplies were distributed by major functions of government as follows: General Public Operation Safety Education Total Order placed 5 390,000 $ 400,000 5 150,000 5 940,000 Invoice prices 395,000 400,000 140,000 935,000 The government uses the consumption method of recording supplies {i.e. expenditure is determined by the amount of supplies used not purchased during a period]. See Item 24. Below for year-end adjustments