This is in regard to the City of Bingham 17th edition chapter 4.

[Para. 4-a-10] Invoices for some of goods and services ordered in transaction 4-a-3 were received and vouchered for later payment. (Select Elimination in the drop down [Transaction Description] menu in the Detail Journal):

Actual Estimated

General Government $ 395,940 $ 394,060

Public Safety 1,086,650 1,088,600

Public Works 922,300 927,620

Health and Welfare 661,200 663,600

Culture and Recreation 593,750 597,000

Miscellaneous 138,000 138,000

Totals $3,797,840 $3,808,880

Required: Record the receipt of these goods and the related vouchers payable in both the General Fund and governmental activities journals. At the government-wide level, you should assume the city uses the periodic inventory method. Thus, the invoiced amounts above should be recorded as expenses of the appropriate functions, except for $72,500 of playground equipment ordered by Culture and Recreation. The equipment meets the citys threshold for capitalization (debit Equipment for this item at the government-wide level). Expenditures charged to the miscellaneous appropriation should be recorded in this case as General Government expenses at the government-wide level.

[Para. 4-a-3] Purchase orders, contracts, and other commitment documents were issued in the following amounts for the following functions:

General Government $ 395,000

Public Safety 1,095,000

Public Works 945,750

Health and Welfare 665,725

Culture and Recreation 625,125

Miscellaneous 138,000

Total $3,864,600

Required: Record the encumbrances in the General Fund general journal and Detail Journal as appropriate. In the Detail Journal, select Purchase Orders from the drop down [Transaction Description] menu. You can also type in an alternative description, if desired.

I need assistance with 4-a-10 and have provided 4-a-3 for reference.