[Farm 4-a-7] Invoices for some of the goods recorded as encumbrances in transaction 4-a-2 were received and vouchered for later payment, as listed below. Related encumbrances were canceled in the amounts shown (Select \"Elimination\" in the drop down [Transaction Description] menu in the Detail Journal): Expenditures General Government $ 93,838 Public Safety 173,669 Public Works 190,596 Health and Welfare 176,400 Culture and Recreation 109,280 Miscellaneous 41, 160 $84,943 Encumbrances $ 94,252 1?3,356 190,512 123,124 108,92? 41,563 $732,234 Required: Record the receipt of these goods and the related vouchers payable in both the General Fund and governmental activities journals. At the government- wide level, you should aSSUIE' the city uses the periodic inventory method. Thus, the invoiced amounts above should be recorded as expenses of the appropriate functions, except that $273800 of the amount charged to the Public Works function was for a vehicle (debit Equipment for this item at the government-wide level). Expenditures charged to the miscellaneous appropriation should be recorded in this case as General Government expenses at the government-wide level