During July 2016, the first month of fiscal year 2017, the Town of Willingdon issued the following purchase orders and contracts

general government	ps	830.000
Public security		430.000
public works		78,000
Health & Wellness		68,000
Miscellaneous		28,000
Total purchase orders and contracts	ps	1,434,000

Required

Prepare the general journal entry to record the issuance of purchase orders and contracts.

Shows the entries in the subsidiary ledger accounts.