[Para. 5-a-3] A $235 purchase order for advertisements soliciting bids for the Elm Street Project was issued March 1, 2020. The bill for advertising :in the amount of $230 was received March14, 2020 and a voucher for payment was issued. Required: Record the encumbrance, billing, and the Vouchers Payable liability in the Street Improvement Fund and governmental activities journals, as appropriate