On October 1, 2022, the City of Highland placed an order with Ajax Sand & Gravel Co. for 1,200 tons of cinders to be spread upon Highlands streets during winter storms. The estimated cost of the cinders was $12 per ton, delivered. Ajax delivered 960 tons of cinders to Highlands road maintenance yard on October 20, along with an invoice for $11,520. Ajax delivered the remaining 240 tons of cinders on November 1, along with an invoice for $2,880. Prepare the General Fund journal entries necessary on October 1, October 20, and November 1, 2022. Classify the expenditures as Road maintenance.

Date	Journal Entry	Debit	Credit
October 1, 2022	Appropriations - all other departments, otherAppropriations - employee benefitsAppropriations - police departmentAppropriations - public safetyAppropriations - streets and bridgesAppropriations - transfer to debt service fundAppropriations - transportation departmentBudgetary fund balanceBudgetary fund balance reserved for encumbrancesCashEncumbrances - Park suppliesEncumbrances - Public safety suppliesEncumbrances - Road maintenanceEstimated revenues - non-property taxes, otherEstimated revenues - real property taxesExpenditures - Park suppliesExpenditures - Public safety suppliesExpenditures - Road maintenanceVouchers payable		Answer
	Appropriations - all other departments, otherAppropriations - employee benefitsAppropriations - police departmentAppropriations - public safetyAppropriations - streets and bridgesAppropriations - transfer to debt service fundAppropriations - transportation departmentBudgetary fund balanceBudgetary fund balance reserved for encumbrancesCashEncumbrances - Park suppliesEncumbrances - Public safety suppliesEncumbrances - Road maintenanceEstimated revenues - non-property taxes, otherEstimated revenues - real property taxesExpenditures - Park suppliesExpenditures - Public safety suppliesExpenditures - Road maintenanceVouchers payable		Answer
	To record encumbrance for cinder purchase
October 20, 2022	Appropriations - all other departments, otherAppropriations - employee benefitsAppropriations - police departmentAppropriations - public safetyAppropriations - streets and bridgesAppropriations - transfer to debt service fundAppropriations - transportation departmentBudgetary fund balanceBudgetary fund balance reserved for encumbrancesCashEncumbrances - Park suppliesEncumbrances - Public safety suppliesEncumbrances - Road maintenanceEstimated revenues - non-property taxes, otherEstimated revenues - real property taxesExpenditures - Park suppliesExpenditures - Public safety suppliesExpenditures - Road maintenanceVouchers payable		Answer
	Appropriations - all other departments, otherAppropriations - employee benefitsAppropriations - police departmentAppropriations - public safetyAppropriations - streets and bridgesAppropriations - transfer to debt service fundAppropriations - transportation departmentBudgetary fund balanceBudgetary fund balance reserved for encumbrancesCashEncumbrances - Park suppliesEncumbrances - Public safety suppliesEncumbrances - Road maintenanceEstimated revenues - non-property taxes, otherEstimated revenues - real property taxesExpenditures - Park suppliesExpenditures - Public safety suppliesExpenditures - Road maintenanceVouchers payable		Answer
	To record partial reversal of encumbrance
	Appropriations - all other departments, otherAppropriations - employee benefitsAppropriations - police departmentAppropriations - public safetyAppropriations - streets and bridgesAppropriations - transfer to debt service fundAppropriations - transportation departmentBudgetary fund balanceBudgetary fund balance reserved for encumbrancesCashEncumbrances - Park suppliesEncumbrances - Public safety suppliesEncumbrances - Road maintenanceEstimated revenues - non-property taxes, otherEstimated revenues - real property taxesExpenditures - Park suppliesExpenditures - Public safety suppliesExpenditures - Road maintenanceVouchers payable		Answer
	Appropriations - all other departments, otherAppropriations - employee benefitsAppropriations - police departmentAppropriations - public safetyAppropriations - streets and bridgesAppropriations - transfer to debt service fundAppropriations - transportation departmentBudgetary fund balanceBudgetary fund balance reserved for encumbrancesCashEncumbrances - Park suppliesEncumbrances - Public safety suppliesEncumbrances - Road maintenanceEstimated revenues - non-property taxes, otherEstimated revenues - real property taxesExpenditures - Park suppliesExpenditures - Public safety suppliesExpenditures - Road maintenanceVouchers payable		Answer
	To record expenditure
November 1, 2022	Appropriations - all other departments, otherAppropriations - employee benefitsAppropriations - police departmentAppropriations - public safetyAppropriations - streets and bridgesAppropriations - transfer to debt service fundAppropriations - transportation departmentBudgetary fund balanceBudgetary fund balance reserved for encumbrancesCashEncumbrances - Park suppliesEncumbrances - Public safety suppliesEncumbrances - Road maintenanceEstimated revenues - non-property taxes, otherEstimated revenues - real property taxesExpenditures - Park suppliesExpenditures - Public safety suppliesExpenditures - Road maintenanceVouchers payable		Answer
	Appropriations - all other departments, otherAppropriations - employee benefitsAppropriations - police departmentAppropriations - public safetyAppropriations - streets and bridgesAppropriations - transfer to debt service fundAppropriations - transportation departmentBudgetary fund balanceBudgetary fund balance reserved for encumbrancesCashEncumbrances - Park suppliesEncumbrances - Public safety suppliesEncumbrances - Road maintenanceEstimated revenues - non-property taxes, otherEstimated revenues - real property taxesExpenditures - Park suppliesExpenditures - Public safety suppliesExpenditures - Road maintenanceVouchers payable		Answer
	To record partial reversal of encumbrance
	Appropriations - all other departments, otherAppropriations - employee benefitsAppropriations - police departmentAppropriations - public safetyAppropriations - streets and bridgesAppropriations - transfer to debt service fundAppropriations - transportation departmentBudgetary fund balanceBudgetary fund balance reserved for encumbrancesCashEncumbrances - Park suppliesEncumbrances - Public safety suppliesEncumbrances - Road maintenanceEstimated revenues - non-property taxes, otherEstimated revenues - real property taxesExpenditures - Park suppliesExpenditures - Public safety suppliesExpenditures - Road maintenanceVouchers payable		Answer
	Appropriations - all other departments, otherAppropriations - employee benefitsAppropriations - police departmentAppropriations - public safetyAppropriations - streets and bridgesAppropriations - transfer to debt service fundAppropriations - transportation departmentBudgetary fund balanceBudgetary fund balance reserved for encumbrancesCashEncumbrances - Park suppliesEncumbrances - Public safety suppliesEncumbrances - Road maintenanceEstimated revenues - non-property taxes, otherEstimated revenues - real property taxesExpenditures - Park suppliesExpenditures - Public safety suppliesExpenditures - Road maintenanceVouchers payable		Answer
	To record expenditure

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