How to configure Journal entry rule set for Payable Invoice Encumbrance accounting.

How to configure Journal entry rule set for Payable Invoice Encumbrance accounting. We followed the note from below link but it does not provide the details about JERS. In case of Payable invoice encumbrance accounting will the both actual and encumbrance accounting will be generated? How the accounting entry will look like for PO matched and non PO unmatched AP invoices. If some can help me around the encumbrance accounting configuration for AP then it will be great.

https://docs.oracle.com/en/cloud/saas/financials/24c/faups/setting-up-invoice-encumbrance-accounting.html#Create-Custom-Journal-Line-Rules-for-Liquidation-of-Invoice-Encumbrance