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Question - Invoices for some of the goods recorded as encumbrances in transaction 4-a-2 were received and vouchered for payment, as listed below. Related encumbrances were canceled in the amounts listed below (Select "Elimination" in the drop down menu in the Detail Journal):
Expenditures
Encumbrances
General Government
$130,606
$130,572
Public Safety
366,088
366,154
Public Works
141,981
141,972
Culture and Recreation
126,000
125,965
Total
$764,675
$764,663
Required - Record the receipt of these goods and the related vouchers payable in both the General Fund and governmental activities journals. In the Detail Journal select "Good received" for the expenditures description. 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 that $32,340 of the amount charged to the Public Works function was for a vehicle (debit Equipment for this item at the government-wide level).
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