37. Appropriations, Encumbrances, and Expenditures. The finance director of the Town of Liberty has asked you to determine whether the appropriations, expenditures, and encumbrances comparison for Office Supplies for a certain year (reproduced as follows) presents the information correctly. You determine that the General Fund chart of accounts describes office supplies as tangible items of relatively short life to be used in a business office. You also determine that the transfer of stationery, at cost, to the town water utility was properly authorized; the Water Utility Fund is to pay the General Fund $330 for the supplies. The transfer of $46,000 from Office Supplies to Personal Services was made by an accounting clerk, without the knowledge of managers, to avoid reporting that the Personal Services appropriation had been over expended. Required To determine whether the following budgetary comparison is correct, you need to compute each of the following. Organize and label your computations so the finance director can understand them.

a. The final amended amount of the appropriation for Office Supplies for the year.

b. The valid amount of encumbrances outstanding against this appropriation at the end of the year.

c. The net amount of expenditures made during the year that were properly chargeable to this appropriation.

d. The unencumbered unexpended balance of this appropriation.