1. The Village of Peeks Kill enacted a budget that authorized the Peeks Kill police department to spend $150,000 for supplies and equipment. Prepare journal entries to record the following transactions relative to that appropriation. Also, calculate the balance available for spending after the transactions occurred.

1. Placed purchase order (PO) A in the amount of $15,000 for police officer uniforms.
2. Placed PO B in the amount of $30,000 for a car for the chief of police.
3. Placed PO C in the amount of $7,000 for various training items, such as ammunition and targets.
4. The police chief received a call from the supplier of the car ordered. The supplier informed him that special bells and whistles were available for the sedan for $2,000. PO B (see Transaction 2) was amended, thereby increasing the PO to $32,000.
5. The uniforms ordered in PO A (see Transaction 1) were received, along with an invoice for $14,500. The invoice was approved for payment.
6. The invoice received in Transaction 5 was paid by the village comptroller.