3). Required: [12 pts.] Record the following transactions in the expenditure subsidiary ledger account template provided below: 1. Council approves an appropriation of $25,000 for the public works department. 2. Issuance of purchase orders of $3,000 for supplies. 3. Issuance of a purchase order of$l,500 for equipment. 4. Payment of salaries of $18,000. 5. Offices supplies ordered in 2 are received at an actual cost of $3,100. Expenditure Subsidiary Ledger Public Works