Budgetary transactions and events Prepare journal entries to record the following transactions and events that occurred in Marilyn County during calendar year 2022: 1. The legislature adopted the following budget: Estimated revenues and other sources: Property taxes Sales taxes Use of fund balance Total Appropriations: $1,566,000 900,000 9,000 $2,475,000 General government-salaries General government-supplies Parks department-salaries Parks department-plants and supplies Total $378,000 27,000 1,800,000 270,000 $2,475,000 2. The Parks department placed PO 2022-1 for shrubbery in the amount of $46,800 and PO 2022-2 for gardening supplies in the amount of $9,900. The orders were charged to the appropriation for Parks department-plants and supplies. 3. The supplier delivered the shrubbery ordered on PO 2022-1; however, the supplier said he could not deliver some of the shrubs because he no longer carried them. The invoice for $44,100 was approved and forwarded to the comptroller's office for payment; the rest of the order ( $2,700) was cancelled. 4. The supplier delivered the gardening supplies ordered on PO 2022-2. She sent an invoice for $10,080 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 $45,000 and the Parks department- plants and supplies appropriation by $31,500.