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 $ 770,000 370,000 72,000 62,000 22,000 $1,296,000 Record the issuance of the purchase orders and contracts. Note: Enter debits before credits. General Journal Debit Credit Event 01 Record entry Clear entry View general journal a-2. Show entries in subsidiary ledger accounts. TOWN OF WILLINGDON Encumbrances Ledger Encumbrances Encumbrances Encumbrances Expenditures Increase Decrease Balance Dr Cr Dr(Cr) Dr(Cr) Account/Description Expenditures Balance Dr(Cr) Appropriation Cr(Dr) Balance Cr(Dr) General Government Public Safety Public Works Health and Welfare Miscellaneous