During the current year, the City of Hickory Hills issued purchase orders to various vendors in the amounts shown for the following functions of the city General Government Public Safety Public Works Culture and Recreation Health and Welfare Miscellaneous Total 5 171,200 309,000 231,469 188,700 175, 100 25,300 $1,100,700 All goods ordered during the year were received at the following actual costs General Government Public Safety Public Works Culture and Recreation Health and Welfare Miscellaneous Total $ 166,800 388,700 233,800 188,700 178,300 27, Bee $1,103, 300 Required a&b. Prepare journal entries in the General Fund general journal to record the issuance of purchase orders and to record the re of and payment for goods during the year. Also show subsidiary detail for the Encumbrances and Expenditures ledgers. If entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Journal entry worksheet 1 2 3 4 Record the issuance of purchase orders. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal CITY OF HICKORY HILLS Appropriations, Expenditures, and Encumbrances Ledger Encumbrances Expenditures Appropriations Decrease Balance Dr Dr(Cr) Balance Dr Appropriations Balance Cr Dr(CH) Cr (Cr) (Cr) Cr(Dr) (Dr) Account Description General Government CITY OF HICKORY HILLS Appropriations, Expenditures, and Encumbrances Ledger Encumbrances Expenditures Appropriations Dr(Cr) Decrease Balance Dr Dr(Cr) Balance Dr Appropriations Balance Cr Cr (Cr) (Cr) Cron for Account/Description General Government Purchase Orders Good received Public Safety Purchase Orders Supplies received Public Works Purchase Orders Supplies received Culture and Recreation Purchase Orders Supplies received Health and Welfare Purchase Orders Supplies received Miscellaneous Purchase Orders Supplies received Neyt c. Does the fact that the actual cost of goods received during the year exceeded the estimated cost when ordered suggest a budgetary or management problem? Yes