Question

During July, the first month of the fiscal year, the Town of Willingdon issued the following purchase orders and contracts. General government Public safety Public works Health and welfare Miscellaneous Total purchase orders and contracts $ 880,000 480,000 83,000 73,000 33,000 $1,549,000

Answer 1

	Encumbrances			Expenditure		Appropriation
	Increase Dr.	Decrease(Cr.)	Balance Dr.(Cr.)	Increase Dr.(cr.)	Balance Dr.(Cr.)	Balance Cr.(Dr.)
General Government:
Purchase order	8,80,000		8,80,000			8,80,000
Goods Received		8,80,000	-	8,00,000	8,00,000	80,000
Public Safety:
Purchase Order	4,80,000		4,80,000			4,80,000
Supplies Received		4,80,000	-	4,00,000	4,00,000	80,000
Public Works:
Purchase Order	83,000		83,000			83,000
Supplies Received		83,000	-	75,000	75,000	8,000
Health and Welfare:
Purchase Order	73,000		73,000			73,000
Supplies Received		73,000	-	65,000	65,000	8,000
Miscellaneous:
Purchase Order	33,000		33,000			33,000
Supplies Received		33,000	-	25,000	25,000	80,000
Total	15,49,000	15,49,000	15,49,000	13,65,000	13,65,000	18,05,000