Accounting- Journal Entries

I have three problems that I need completed.(4-5, 4-6 and 4-7) I have posted one of the questions BUT THE ATTACHMENT INCLUDES ALL THREE QUESTIONS THAT NEED TO BE DONE. 

Here is one question, but they are all included in the attachment:

Prepare journal entries in the General Fund of the Brownville School

District.

a. The District had outstanding encumbrances of $13,000 for band instruments from the previous year. It is the District’s policy to re-establish those encumbrances in the subsequent year.

b. The District ordered textbooks at an estimated cost of $87,000.

c. The band instruments arrived at an invoice price of $12,500 plus $225 shipping.

d. Textbooks originally estimated to cost $77,000 were received with an in voice price of $76,900. The remaining portion of the order is backordered.

e. A contract was signed with a CPA to provide the annual audit in the amount of $11,000.