Please help me with these two problems of journal entries

(para. 4-a-2) Encumbrances were recorded in the following amounts for purchaseorders issued againt the appropriations indicated:

General Goverment $98,453

Public Safety $183,259

Public works $217,675

Culture and Recreation $108,927

Total $608,314

Record the encumbrances in the general fund.

(para. 4-a-5) invoices for some of the goods recorded as encumbrances in transaction 4-a-2 were recived and couchered for payment, as listed below. Related encumbrances were canceled in the amounts listed below. Related encumbrances were canceled in the amounts listed below.

Expenditures Encumbrances

General Government $94,776 $94,752

Public Safety 175406 175620

Public Works 194408 194512

Culture and recreation 108187 108150

Record the receipt of these goods and the related couchers payable in both the general fund and governmental activites journals. At the government-wide level, you should assume the city uses the periodic inventory method. Thus, the invoived 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.