During 2020, the district engaged in the following transactions:

On 5/4 /2020 It ordered goods and services for $4,000.

On 20/9 it received 80% of the purchase order issued on 5/4 and billed for 3,000 It expects to receive the remaining in the following year.

Required;

1) Make the journal entry on5/4/2020 ? (2 points)

2) Make the journal entry/ies on 20/9/2020 ? (2 points)