The following transactions were made by the City of Morrell:

June 2, 2015

Purchase orders of $57,000 were approved.



June 17, 2015

Goods of $32,000 of the purchase orders were received. Theseitems are in good order. The invoices totaled $29,000 and voucherswere approved for payment.



June 30, 2015

Make entries for the City of Morell's year-end to close theencumbrances and the start of the next fiscal year on July 1, 20X5to reinstate them.



July 16, 2015

The remaining items arrived in good order.


The invoices totaled $25,000.

Required: Record the following transactions thatoccurred during 2015