Prepare journal entries of Willburtown again. Need help with that please.

Among the activities of Wilburtown for the fiscal year beginning July 1, 2005, and ending June 30, 2006, were the following: Wilburton uses encumbrance accounting: July 1 Approved the following annual budget for the special revenue fund as follows: Appropriations, $600,000; estimated revenues, $640,000. 5 Executed a contract for the construction of a new town hall at a total cost of $5,000,000 Aug. 1 Authorized a special assessment of $400,000 on residents of the town for construction of sidewalks. The special assessment was to be payable in five annual installments beginning September 1, 2006, with interest at 7% a year on the unpaid installments. Sept. 1 Acquired from proceeds of general tax revenues equipment costing $20,000 (the related purchase order was for $19,600). The equipment was to be used by the general government of Wilburtown. Prepare journal entries (omit explanations) for the foregoing activities of Wilburtown assuming use of encumbrance accounting. helepe Estimated Revereces 640,000 Appropriations 600,000 v Biedpelary Puced Balance 40,000 hele 5 Excembrance 5,000,000 Fund Balance Reserved 5,000,000 for Enccum brance Ane e Special Assess, Receivable-ceerrent 80,000 - Special Desers Receivable. deliloreer 320, ODO Revereces - Spec. Assessment 80,000 Deferred Revences-Spec. Assessment 320,000 Sept. a) Figel Balance Reserved o fer Encumbrance Excumbrance Q Expenditures - cruipment . Vouchers Paxable 18,600 (9,600 20,000 20,000