Question

Need help with the journal entry for both general fund and governmental activities not sure what to do with the vehicle

5.    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

                                                                             Expenditures         Encumbrances

            General Government                                   $   94,776                $   94,752    Public Safety                                                         175,406                   175,620

            Public Works                                                  194,408                   194,512

            Culture and Recreation                                  108,187                   108,150

                                                                                 $572,777                 $573,034

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 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).

Answer 1

General Fund Journal entries
Particulars				Debit	Credit
Encumbrances (94752+175620+194512+108150)				573034
reserve for encumbranches					573034
Reserve for encumbranches				573034
expenditure				572777
encumbranches					573034
vouchers payable (94776+175406+194408+108187)					572777
Government Activity
general government expenses				94776
public safety expenses				175406
public works expenses				162068
culture & recreation expenses				108187
equipment				32340
voucher payable					572777