Encumbrances and payment Harmon School District's General Fund accounts for all revenues and expenditures. At the start of school year 2022 (which runs from July 1,2021 to June 30,2022 ) the fund balance is $280,000. The approved budget for 2022 follows. On August 10,2021, Harmon School District issued a purchase order for school supplies in the amount of $50,000. On August 20 , the school supplies arrived, together with an invoice for $52,000. The invoice was approved for payment because the purchase order allowed for price increases up to 5 percent. The invoice was paid on August 30. Prepare the entries necessary to record the encumbrance, approval for payment of the invoice, and payment of the invoice. Enter 0 or leave the field blank if no entry is required