3. The Town of Southwick Fire Department had the following transactions. Prepare journal entries to record them.

1. Placed a purchase order in the amount of $12,000 for department uniforms.
2. Placed a purchase order with a car dealer to replace the fire departments attack truck. The expected cost of the truck is $92,000.
3. The fire attack truck was delivered to town officials with an invoice of $94,500. The invoice was approved and paid.
4. Unfortunately, some of the uniforms ordered in Transaction 1 were backordered and could not be shipped. However, uniforms that were expected to cost $8,000 were received along with an invoice for $7,900. The invoice was paid when received.
5. The remaining uniforms that were ordered in Transaction 1 were received. The invoice in the amount of $4,000 was paid.