| Year One | ||||||
| Date | Event | Funding | Encumbered | Expenditure | Balance | |
| 1 | June 30 | Closing Balance | 200 | 52 | 141 | 7 |
| (Note: Includes encumbrance $52 for outstanding order for Book W) | ||||||
| Year Two |
||||||
| 2 | July 1 | Opening balance | 279 | 52 | 0 | 227 |
| 3 | Aug 15 | Book X ordered | 60 | 0 | 167 | |
| 4 | Oct 20 | Book X received | (60) | 70 | 157 | |
| 5 | Nov 1 | Book Y ordered | 40 | 0 | 117 | |
| 6 | Jan 10 | Book W reported OP Order Cancelled |
(52) | 0 | 169 | |
| 7 | Mar 10 | Book Z ordered | 160 | 0 | 9 | |
| 8 | May 23 | Book Y received | (40) | 40 | 9 | |
| 9 | June 30 | Closing balance | 279 | 160 | 110 | 9 |
| Year Three |
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| 10 | July 1 | Opening balance | ||||