The State of Monogahela adopted a budget for its general fund for the year. The following amounts are relevant: At the end of the fiscal year, $8.4 million in encumbrances were outstanding, but the appropriation authority expired. To prepare each required journal entry: - Enter the corresponding debit or credit amount in the associated column. - Round all amounts to the nearest whole number. - Not all rows in the table might be needed to complete each journal entry. - If no journal entry is needed, check the "No entry required" box at the top of the table as your response. 1. Purchase orders in the amount of $15 million are issued in the general fund. No Entry Required \begin{tabular}{|l|r|r|} \hline Account Name & Debit & \multicolumn{2}{c|}{ Credit } \\ \hline Encumbrances & 123 & 123 \\ \hline Expenditures & 123 & 123 \\ \hline Encumbrances outstanding & 123 & \\ \hline Purchases & & 123 \\ \hline Vouchers payable & 123 & 123 \\ \hline \end{tabular} 2. The merchandise for which the purchase orders were issued is received. No Entry Required \begin{tabular}{|l|r|r|} \hline Account Name & Debit & \multicolumn{2}{c|}{ Credit } \\ \hline Encumbrances & 123 & 123 \\ \hline Expenditures & 123 & 123 \\ \hline Encumbrances outstanding & 123 & \\ \hline Purchases & & 123 \\ \hline Vouchers payable & 123 & \\ \hline \end{tabular}