During fiscal year 2017, the City of Hickory Hills issued purchase orders to various vendors in the amounts shown for the following functions of the city:

4]? Recording Encumbrances and Expenditures. During scal year 2017, the City of Hickory Hills issued purchase orders to various vendors in the amounts shown for the following functions of the city: General Government $ 164,200 Public Safety 302,000 Public Works 224,400 Culture and Recreation 181,700 Health and Welfare 168,100 Miscellaneous 24,600 Total $1.065,000 All goods ordered during the year were received at the following actual costs: General Government 33 159,800 Public Safety 301,700 Public Works 226,800 Culture and Recreation 181,700 Health and Welfare 171,300 Miscellaneous 25,600 Total $1 066,900 Required 13. Prepare a summary journal entry in the General Fund general journal to record the issuance of purchase orders during scal year 2017. 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 scal year 2017. In addi- tion, show subsidiary detail for the Encumbrances and Expenditures ledgers. c. Does the fact that the actual cost of goods received during the year exceeded the estimated cost when ordered suggest a budgetary or management