Posting casual payroll to a rolled over purchase order encumbrance or payable

PLEASE NOTE:  The video for this task indicates that you can roll over the payroll purchase order and accrue it as a payable.  Due to recent enhancements to the payroll purchase orders, you can no longer roll them over.  Please create a new "regular" purchase order and charge the appropriate expense account line and roll that purchase order into the subsequent year. Please follow the remainder of the instructions in the instructional video as presented.