i (5) No encumbrances were outstanding on June 30, 2005 The following purchase orders were executed: Outstanding Total Amount June 30, 2006 General government $1,050,000 $ 60,000 Police services 300,000 30,000 Fire department services. 150,000 15,000 Public works services 250,000 10,000 Fire engines 400,000 Totals $2,150,000 $115,000 (6) The following vouchers were approved for payment: General government Police services Fire department services $1,440,000 1,155,000 870,000 700,000 400,000 Total vouchers approved $4,565,000 Public works services Fire engines (7) Vouchers totaling $4,600,000 were paid. Instructions Prepare journal entries to record the foregoing transactions and events of Canning County General Fund for the year ended June 30, 2006. Do not prepare closing entries.