Invoices for some of the goods recorded as encumbrances in transaction 4-a-2 were received and vouchered for payment, as listed below. Related encumbrances were canceled in the amounts listed below (Select Elimination in the drop down [Transaction Description] menu in the Detail Journal):

5. [Para. 4-a-5] Invoices for some of the goods recorded as encumbrances in transaction 4-a-2 were received and vouchered for payment, as listed below Related encumbrances were canceled in the amounts listed below (Select Elimination in the drop down [Transaction Description menu in the Detail Journal): General Government Public Safety Public Works Culture and Recreation S 94,776 175,406 194,408 S 94,752 175,620 194,512 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 $32,340 of the amount charged to the Public Works function was for a vehicle (debit Equipment for this item at the government-wide level)