Grove City's general fund has appropriations of $650,000for the purpose of equipping police cars. During the fiscal year, Grove issued a purchase order in the amount of $650,000 for equipment. Two-thirds of the equipment was received during the fiscal year at an invoice cost of $401,000. Prepare the journal entries for (1) the issuance of the purchase order, (2) the receipt of goods, and (3) payment to the vendor (assuming it was paid later than the goods were received).