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2. Croton's Public Safety Department placed two purchase orders against its supplies appropriation, one for $300 for firearms and one for $150 for uniforms. 3. The firearms were received, with an invoice for $330. The purchase order allowed shipment of 10 percent|over the amount ordered, so the invoice was approved. 4. The invoice for firearms was paid. 5. The Croton Cats won the World Series. To provide more funds for crowd control at the parade, the council increased the Public safety salaries appropriation by $100. NOIE: Not all of the journal entry rows are needed to record the budget in Ref. 1. Select "No entry" as your answer and leave the Debit and Credit answers blank (zero) for any rows that are not needed. \begin{tabular}{|l|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ Appropriations Ledger } \\ \hline \multicolumn{7}{|c|}{ Appropriation: Public Safety Supplies } \\ \hline Appropriation & Encumbrances & Expenditures & Available \\ \hline 1 & Cr. & Dr. & Cr. & Dr. & Appropriation \\ \hline 2 & & & & & \\ \hline 3a & & & & & \\ \hline 3b & & & & & \\ \hline \end{tabular} Scenario and General Fund budgetary journal entries The scenario: Croton City maintains four governmental-type funds: a General Fund, a Library Special Revenue Fund, a Capital Projects Fund, and a Debt Service Fund. Croton City started its calendar year 2019 with the following General Fund balances (all numbers are in thousands of dollars). Croton has adopted the following budgetary and accounting policies: - Encumbrance accounting is used only for the acquisition of supplies and for the award of contracts for construction and construction-related activities. Open encumbrances lapse at the end of the year, but are considered in developing the next year's budget. - Because final income tax returns are not required to be filed until April 15 of the year following the end of a calendar year, "available" for income taxes is defined as taxes expected to be collected within 120 days after the end of the calendar year. - Croton allows its employees to accumulate unused vacation days and to receive cash for up to 30 days of unused vacation leave at retirement. Such payments are charged to the department's appropriation for salaries. - All revenues received by the library from fines, donations, and fundraising events are credited to Revenues-miscellaneous. General Fund budgetary journal entries: Prepare journal entries to record the following budgetary transactions applicable to the General Fund. Also, prepare an appropriations ledger for the Public safety supplies appropriation. (Because you will need to prepare trial balances for each of the funds for Part D of this problem, it is suggested that you post the opening trial balance and the journal entries to general ledger T accounts.) 1. The Croton council adopted the following General Fund budget for 2019