On August 16, 2021, the City of Springfield ordered a new computer at an anticipated cost of $150,000 The computer was received on August 23, 2021 with an actual cost of $153,600. Payment was subsequently made on September 15, 2021.

Required:

(A) Prepare all the required journal entries in the general fund for the governmental fund financial statements.

(B) Prepare all the required journal entries to be recorded for the government-wide financial statements.