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$1,914,000Sales taxes1,100,000Use of fund balance11,000Total$3,025,000Appropriations:General governmentsalaries$462,000General governmentsupplies33,000Parks departmentsalaries2,200,000Parks departmentplants and supplies330,000Total$3,025,000

2. The Parks department placed PO 2022-1 for shrubbery in the amount of $57,200 and PO 2022-2 for gardening supplies in the amount of $12,100. The orders were charged to the appropriation for Parks departmentplants 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 $53,900 was approved and forwarded to the comptrollers office for payment; the rest of the order ( $3,300) was cancelled. 4. The supplier delivered the gardening supplies ordered on PO 2022-2. She sent an invoice for $12,320 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 $55,000 and the Parks departmentplants and supplies appropriation by $38,500.

Note: For transaction 2., combine PO amounts to record journal entry.

Note: For transaction 2., combine PO amounts to record journal entry. To record 2022 adopted budget 2 To record PO's 2022-1 and 20222 3 0000 To reverse encumbrance for 8020221 To record expenditure for P0.2022.1 4 To reverse encumbrance for. PO 20222.2 Io recard the expenditure for PO 20222 5 VV0000 \begin{tabular}{l|l|l} 4 & 0 & 0 \\ 4 & 0 & 0 \end{tabular} \begin{tabular}{l|l|l|} \hline & 0 & 0 \\ 0 & 0 \end{tabular} check