The government placed orders for supplies. All supplies ordered during the year were recieved (there are no outstanding encumbrances). The government uses the consumption method of recording supplies (expenditure is determined by the amount of supplies used - not the amount of supplies purchased - during the year.

	General Operations	Public Safety	Education	Total
Supplied Ordered				$940,000
Invoice Prices	$410,000	$400,000	$140,000	950,000
Invocies Paid				900,000

I am having a hard time coming up with the corresponding journal entry that would be used to record this transaction for Governmental Accounting