Required
a&b.	Prepare journal entries in the General Fund general journal to record the issuance of purchase orders and to record the receipt of and payment for goods during fiscal year 2017. Also show subsidiary detail for the Encumbrances and Expenditures ledgers. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

CITY OF HICKORY HILLS Appropriations, Expenditures, and Encumbrances Ledger Encumbrances Expenditures Appropriations Decrease Balance Dr ncrease Dr Balance Dr Appropriations Balance Cr Account/Description ncrease Dr (Cr) Cr (Dr) (Dr) General Government Purchase Orders Good received Public Safety Purchase Orders Supplies received Public Works Purchase Orders Supplies received Culture and Recreation Purchase Orders Supplies received Health and Welfare Purchase Orders Supplies received Miscellaneous Purchase Orders Supplies received