During fiscal year 2014, the City of Hickory Hills issued purchase orders to vendors in the amounts shown for the following functions of the city: general government 82,500 public safety 148,700 public works 130,400 culture and recreation 97,300 health and welfare 94,800 miscellaneous 14,200 Total $567,900 All goods ordered during the year were received at the following actual costs: general government 83,720 public safety 147,940 public works 131,140 culture and recreation 98,780 health and welfare 93,970 miscellaneous 14,300 Total $569,850 a. prepare a journal entry in the general fund general journal to record the issuance of purchase orders during the fiscal year 2014. In addition, show subsidiary detail for the encumbrances ledger