Encumbrances and partial orders

On October 1, 2022, the City of Highland placed an order with Ajax Sand & Gravel Co. for 1,000 tons of cinders to be spread upon

Highland's streets during winter storms.

The estimated cost of the cinders was $10 per ton, delivered. Ajax delivered 800 tons of cinders to Highland's road maintenance yard on October 20, along with an invoice for

Ajax delivered the remaining 200 tons of cinders on November 1, along with an invoice for $2,000. Prepare the General Fund journal entries necessary on October 1, October 20, and November 1, 2022.

Classify the expenditures as Road maintenance.