Prepare journal entries in the General Fund of the Brownville School District.

1. The District had outstanding encumbrances of $9,200 for band instruments from the previous year. It is the Districts policy to re-establish those encumbrances in the subsequent year.
2. The District ordered textbooks at an estimated cost of $57,000.
3. The band instruments arrived at an invoice price of $8,800 plus $290 shipping.
4. Textbooks originally estimated to cost $49,000 were received with an invoice price of $48,500. The remaining portion of the order is back-ordered.
5. A contract was signed with a CPA to provide the annual audit in the amount of $5,200.