During Fiscal year 2014, the City of Hickory Hills issued purchase orders to various 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 & Recreation $97,300

Health & Welfare $94,800

Miscellaneous $14,200

Total $567,900

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.