Invoices for some of the goods and services ordered in transaction 4-a-3 were received and vouchered for later payment. (Select “Elimination” in the drop-down [Transaction Description] menu in the Detail Journal):

                                                                        Actual           Estimated

                  General Government               $   395,940      $   394,060

                  Public Safety                               1,086,650        1,088,600

                  Public Works                                 922,300           927,620

                  Health and Welfare                      661,200           663,600

                  Culture and Recreation                593,750           597,000

                  Miscellaneous                               138,000           138,000

                       Totals                                         $3,797,840      $3,808,880

     

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 for $72,500 of playground equipment ordered by Culture and Recreation. The equipment meets the city’s threshold for capitalization (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.