During July, the first month of the fiscal year, the Town of Willingdon issued the following purchase orders and contracts. General government Public safety Public works $ 850,000 450,000 80,000 70,000 Miscellaneous 30,000 Total purchase orders and contracts $1,480,000 Health and welfare. Required a-1. Prepare the general journal entry to record the issuance of the purchase orders and contracts. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet A Record the issuance of the purchase orders and contracts. Note: Enter debits before credits. Event. 01 General Journal Debit Credit Record the issuance of the purchase orders and contracts. Note: Enter debits before credits. Event 01 General Journal Debit Credit Record entry Clear entry View general journal a-2. Show entries in subsidiary ledger accounts. TOWN OF WILLINGDON Encumbrances Ledger Encumbrances Encumbrances Encumbrances Account/Description Increase Dr Decrease Cr Balance Dr(Cr) Expenditures Dr(Cr) Expenditures Balance Dr(Cr) Appropriation Balance Cr(Dr) Cr(Dr) + General Government Public Safety Public Works Health and Welfare Miscellaneous