Cities of Smithville problem, 18th Edition. Chapter 4, 4-a-6

[Para. 4-a-6] Invoices for some of the goods recorded as encumbrances in transaction 4-a-2 were received and vouchered for later payment, as listed below. Related encumbrances were canceled in the amounts shown (select "Elimination" in the drop down [Description] menu in the Detail Journal): Total Expenditures Encumbrances General Government $ 191,709 $ 191,720 Public Safety 442.870 442.900 Public Works 208,320 208,300 Health and Welfare 153,822 153.800 Culture and Recreation 141.990 142.000 $1.138.711 $1.138.720 Required: Record the receipt of these goods and the related vouchers payable in both the General Fund and governmental activities journals. 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 $38,340 of the amount charged to the Public Works function was for a vehicle and $43,570 of the amount charged to the Culture and Recreation function was for recreation equipment (debit Equipment for these items at the government-wide level)