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 $462,000. The approved budget for 2022 follows. Estimated Revenues Property taxes $4,950,000 Intergovernmental revenues 1,485,000 Miscellaneous income 82,500 Appropriations Administration $495,000 Instruction 4,290,000 Pensions and other benefits 660,000 Transportation 330,000 Building maintenance 313,500 School supplies 363,000 115,500 All other expenditures On August 10, 2021, Harmon School District issued a purchase order for school supplies in the amount of $82,500. On August 20, the school supplies arrived, together with an invoice for $85,800. 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.