Exercise $3-23($Algo$)$ Recording encumbrances $[$LO $3-5]$

During the month of July, the Town of Lynton recorded the following information related to purchases:

$\backslash$table$[[,\backslash$table$[[$Amount of$],[$Purchase$],[$Order$]],$Actual Cost$],[$General government,$$,553,000,$$$,493,000],[$Public safety,,$738,200,,723,013],[$Public works,,$957,845,,466,480],[$Culture and recreation,,$57,270,,57,320],[$Total purchase orders and invoices,,,$306,315,,1,739,813$