I need the journal entry for this.

17. [4-a-17] Adjusting Entry. A physical count of consumable supplies at year-end showed an ending balance of $66,000, an increase of $6,000 during the year. The city uses the purchases method of accounting for its inventory in the General Fund and the consumption method at the government-wide level. Since the city uses a periodic inventory system, both at the fund and governmental levels, it records all purchases of inventory as expenditures in the General Fund and as expenses at the government-wide level. These were included as part of the amounts recorded in paragraph 4-a-7. Adjustments to the expenses accounts should be made to the Public Works function, where most supplies are used.

Required: Prepare the adjusting journal entries in the General Fund journal to adjust the Inventory of Supplies and Fund BalanceNonspendableInventory of Supplies accounts to the correct balances and the governmental activities journal to adjust the ExpensesPublic Works and Inventory of Supplies accounts.

Because it mentions 4-a-7 I pasted below in case it is needed to answer 4-a-17 but only 4-a-17 must be answered.

7. [Para. 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) and goods received for expenditures:

Expenditures Encumbrances

General Government $ 93,838 $ 94,752

Public Safety 173,669 173,356

Public Works 190,596 190,512 Health and Welfare 176,400 173,124Culture and Recreation 109,280 108,927

Miscellaneous 41,160 41,563

$784,943 $782,234

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 assume the city uses the periodic inventory method. Thus, the invoiced amounts above should be recorded as expenses of the appropriate functions, except that $27,800 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