For each of the summarized transactions for the village of Pleasantville general fund, prepare the general ledger journal entries. a. Purchase orders were issued in the amount of $600,000, amounts were encumbered. b. Of the $600,000 in (c), purchase orders were filled in the amount of $470,000; the invoice amount was $478,000, a liability was recorded. C. Assume it is now the following fiscal year, all temporary accounts were closed at the end of the previous fiscal year. The items for the remaining $130,000 of encumbrances were received, and their actual cost was $124,000. These items were paid for in cash. Please reestablish the encumbrances and also record the entries for the payment of the materials received