Encumbrances and partial orders On October 1, 2022, the City of Highland placed an order with Ajax Sand & Gravel Co. for 1,100 tons of cinders to be spread upon Highland's streets during winter storms. The estimated cost of the cinders was $11 per ton, delivered. Ajax delivered 880 tons of cinders to Highland's road maintenance yard on October 20, along with an invoice for $9,680. Ajax delivered the remaining 220 tons of cinders on November 1, along with an invoice for $2,420. Prepare the General Fund journal entries necessary on October 1, October 20, and November 1, 2022. Classify the expenditures as Road maintenance. Date Journal Entry October 1, 2022 Debit Credit 0 0 0 To record encumbrance for cinder purchase October 20, 2022 0 0 0 0 To record partial reversal of encumbrance 0 : 0 : 0 0 To record expenditure November 1, 2022 To record partial reversal of encumbrance To record expenditure 0 0 0 0 0 0 0 0