Please hep me with these journal entries in a governmental accounting problem:

Invoices of $260,000 are received, vouchered for payment and paid against encumbrances totaling $265,000

Encumbrances totaling $10,000 are canceled

Encumbrances of $20,000 remain open at year-end. The appropriation lapses but the purchase orders will be honored against the following year's appropriation.

Thank you!