2. The Parks department placed PO 2019-1 for shrubbery in the amount of $52,000 and PO 2019-2 for gardening supplies in the amount of $11,000. The orders were charged to the appropriation for Parks departmentplants and supplies.

3. The supplier delivered the shrubbery ordered on PO 2019-1; however, the supplier said he could not deliver some of the shrubs because he no longer carried them. The invoice for $49,000 was approved and forwarded to the comptrollers office for payment; the rest of the order ($3,000) was cancelled.

4. The supplier delivered the gardening supplies ordered on PO 2019-2. She sent an invoice for $11,200 because some of the items were of a higher quality than ordered. The Parks department accepted the entire delivery and forwarded the invoice for payment.

5. Based on a mid-year review of economy, the finance director concluded that sales tax revenues would be less than the original estimate. As a result, the legislature amended the budget, reducing the sales tax estimate by $50,000 and the Parks departmentplants and supplies appropriation by $35,000.

Preparation of appropriations ledger The following transactions and events occurred in Marilyn County during calendar year 2019: 1. The legislature adopted the following budget: Estimated revenues and other sources: Property taxes $1,740,000 Sales taxes 1,000,000 Use of fund balance 10,000 Total $2,750,000 Appropriations: General government-salaries $ 420,000 General government-supplies 30,000 Parks department-salaries 2,000,000 Parks department-plants and supplies 300,000 Total $2,750,000 Record the transactions and events applicable to the appropriation for Parks department-plants and supplies in the following appropriations ledger. Item Dr. Cr. Dr. X > NOTE: Use a negative sign with your answers if: 1. the amount entered in the Appropriation column is a debit (Dr.) rather than a credit (Cr.); or 2. the amount entered in the Expenditures column is a credit (Cr.) rather than a debit (Dr.). Appropriations Ledger Appropriation: Parks department plants and supplies Appropriation Encumbrances Expenditures Available Cr. Appropriation 1 Budget 0 2 PO 2019-1 52000 3 PO 2019-1 PO 2019-1 Exp 4 PO 2019-2 PO 2019-2 Exp 5 Budget Rev 0 0 0 PO 2019-2 0 11000 0 0 0 0 OX 0 OX 0 0 0 49000 OX O 0 > OX 0 0X 0 07 07 11200 OX 0 0 > 0 OX Preparation of appropriations ledger The following transactions and events occurred in Marilyn County during calendar year 2019: 1. The legislature adopted the following budget: Estimated revenues and other sources: Property taxes $1,740,000 Sales taxes 1,000,000 Use of fund balance 10,000 Total $2,750,000 Appropriations: General government-salaries $ 420,000 General government-supplies 30,000 Parks department-salaries 2,000,000 Parks department-plants and supplies 300,000 Total $2,750,000 Record the transactions and events applicable to the appropriation for Parks department-plants and supplies in the following appropriations ledger. Item Dr. Cr. Dr. X > NOTE: Use a negative sign with your answers if: 1. the amount entered in the Appropriation column is a debit (Dr.) rather than a credit (Cr.); or 2. the amount entered in the Expenditures column is a credit (Cr.) rather than a debit (Dr.). Appropriations Ledger Appropriation: Parks department plants and supplies Appropriation Encumbrances Expenditures Available Cr. Appropriation 1 Budget 0 2 PO 2019-1 52000 3 PO 2019-1 PO 2019-1 Exp 4 PO 2019-2 PO 2019-2 Exp 5 Budget Rev 0 0 0 PO 2019-2 0 11000 0 0 0 0 OX 0 OX 0 0 0 49000 OX O 0 > OX 0 0X 0 07 07 11200 OX 0 0 > 0 OX