During Fiscal Year 2014, the city of hickory hills issued purchase orders to various vendors in the amount 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 summary journal entry in the general fund general journal to record the issuance of purchase orders during fiscal year 2014. In addition, show subsidiary detail for the encumbrances ledger. b. Prepare summary journal entries in the General Fund general journal to record the receipt of and payment for goods during fiscal year 2014. In addition, show subsidiary detail for the Encumbrances and Expenditures ledgers.