The Town of Sommerville had a general fund appropriation of $85,000 for public safety employee materials. On May 20 supplies were ordered with a quoted price of $80,000. On June 4th half the supplies were received with an invoice for $40,000. On June 30th the other half was received along with an invoice for $40,200. Both invoices were approved for payment. Prepare journal entries to record the encumbrance and acceptance of the materials