During Fiscal year 2014, the City of Hickory Hills issued purchase orders to various vendors in the amounts shown for the following functions of the city:
General Government $82,500
Public Safety $148,700
Public Works $130,400
Culture & Recreation $97,300
Health & Welfare $94,800
Miscellaneous $14,200
Total $567,900
Prepare a summary journal entry in the General Fund general journal to record the issuance of purchase orders during fiscal year 2014. In addition, show subsidiary detail for the Encumbrances ledger.