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 $ 800,000 400,000 75,000 65,000 25,000 $1,365,000 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 General Journal Debit Credit 1. Record entry Clear entry View general journal a-2. Show entries in subsidiary ledger accounts. TOWN OF WILLINGDON Encumbrances Ledger Encumbrances Encumbrances Encumbrances Increase Decrease Balance Expenditures 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