During the first month of its fiscal year, the City of Paradise Valley issued the following purchase orders and contracts $($Chapters $3$& $4)$: $(10$ Pts$)$ General government $ $150,000$ Public safety $75,000$Public works $35,000$ Health and welfare $25,000$ Miscellaneous $5,000$ Total $ $290,000$ Prepare the summary $($dont show the subsidiary ledger portion$)$ general journal entry to record the issuance of the purchase orders and contracts. $($If no entry is required for a transaction$/$event$,$ write $"$No Journal Entry Required" Record the journal entries to record the receipt of goods that were ordered for Public Works. The invoice is $$34,500$ for goods encumbered at $$35,000$ and the invoice will be paid next month.