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
GENERAL GOVERNMENT	164,200.00
PPUBIC SAFETY	302,000.00
PUBLIC WORKS	224,400.00
CULTURE AND RECREATION	181,700.00
HEALTH AND WELFARE	168,100.00
MISCELLANEOUS	24,600.00
	1,065,000.00
ALL GOODS ORDERED DURING THE YEAR WERE RECEIVED AT THE FOLLOWING ACTUAL COSTS:
GENERAL GOVERNMENT	159,800.00
PPUBIC SAFETY	301,700.00
PUBLIC WORKS	226,800.00
CULTURE AND RECREATION	181,700.00
HEALTH AND WELFARE	171,300.00
MISCELLANEOUS	25,600.00
	1,066,900.00
A. PREPARE A SUMMARY JOURNAL ENTRY IN THE GENERAL FUND GENERAL JOURNAL TO RECORD THE ISSUANCE OF PURCHASE ORDERS DURING THE FISCAL YEAR 2017. IN ADDITION, SHOW SUBSIDIARY DETAIL FOR THE ENCUMBRANCES LEDGER.
B. PREPARE SUMMARY JOURNAL ENTIRES IN THE GENERAL FUND GENERAL JOURNAL TO RECORD THE RECEIPT OF AND PAYMENT OF GOODS DURING FISCAL YEAR 2017. IN ADDITION, SHOW SUBSIDIARY DETAIL FOR THE ENCUMBRANCES AND EXPENDITURES LEDGERS.
C. DOES THE FACT THAT THE ACTUAL COST OF GOODS RECEIVED DURING THE YEAR EXCEEDED TE ESTIMATED COST WHEN ORDERED SUGGEST A BUDGETARY OR MANAGEMENT PROBLEM