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 Health and welfare Miscellaneous Total purchase orders and contracts $ 880,000 480,000 83,000 73,000 33,000 $1,549,000 a-2. Show entries in subsidiary ledger accounts. Account/Description Expenditures Balance Dr(Cr) Appropriation Cr(Dr) Balance Cr(Dr) General Government Public Safety Public Works Health and Welfare TOWN OF WILLINGDON Encumbrances Ledger Encumbrances Encumbrances Encumbrances Expenditures Increase Decrease Balance Dr Cr Dr(Cr) Dr(Cr) 800,000 800,000 400,000 1,200,000 75,000 1,275,000 65,000 1,340,000 25,000 1,365,000 Miscellaneous