1. The city council adopted the following budget: 3. S\&P entered into contract S\&P 2022a for $105,000, charging the equipment appropriation. 4. S\&P issued PO 22-1 for asphalt in the amount of $15,000, charging the operating supplies appropriation. 5. S\&P received the equipment, and after inspecting all the items, approved the $105,000 invoice (related to contract in number 3 ) for payment. 6. S\&P received the asphalt and approved the invoice of $15,000 for payment. Prepare an appropriations ledger to record the transactions and events applicable to the appropriation for Street and Parkways equipment. The ledger should have columns for appropriation ( Cr ) encumbrances ( Dr and Cr ) expenditures ( Dr ) and available appropriation ( Cr ) similar to Table 36