During the month of July, the Town of Lynton recorded the following information related to purchases: General government Amount of Purchase Order Actual Cost $ 567,000 $ 507,000 Public safety 752,200 Public works Culture and recreation 971,845 71,270 Total purchase orders and invoices $2,362,315 737,013 480,480 71,320 $1,795,813 At the end of the month, several purchase orders remained outstanding for all functions except Culture and Recreation. Public Works in particular had a large amount of purchase orders outstanding because it had put in an order for delivery of paving materials to be delivered over the months of July and August. For all but Culture and Recreation, consider the amounts for purchase orders received the same as the actual cost of the items. Required a. (1) Prepare the general journal entry to record the issuance of the purchase orders. (2) Show entries in subsidiary ledger accounts. b. (1) Prepare the general journal entries to record the receipt of the goods ordered at the actual cost shown and the related payable. (2) Show entries for the subsidiary ledger accounts including the amounts entered to the Encumbrances ledger from Req. a2.