A city’s Parks Department has these two General Fund appropriations: Parks Department salaries and Parks Department other than salaries. Prepare journal entries to record the following transactions and events applicable to calendar year 2013; identify the appropriation to be charged:

1. Salaries of $ 7,000 were paid in October 2013.

2. A purchase order for trees was placed at an estimated cost of $ 1,000.

3. The trees ordered in the previous transaction were received and accepted. The invoice was approved for payment.

4. The invoice received in the previous transaction was paid.

5. An invoice for $ 2,000 for November electricity services was approved for payment in early December 2013.

6. Parks Department employees worked during the last week of December 2013 and earned $ 4,000. They will be paid in early January 2014.

7. An invoice for $ 3,000 for December electricity services was received in early January 2014.