Encumbrance and expenditure accounting The city council made an appropriation to the police department of $142,500 for the purchase of supplies and equipment. The following transactions and events occurred regarding this appropriation 1. The department placed purchase order (PO) 1 for 5 motorcycles, estimated to cost $15,000 each. 2. The department placed PO 2 for crime prevention supplies at an estimated cost of $45,000. 3. The motorcycles ordered in PO 1 arrived in good condition. The invoice of $75,000. was approved for payment. 4. PO 3 was placed for radio equipment at an estimated cost of $15,000. 5. The supplies ordered in PO 2 arrived, along with an invoice for $48,000. The invoice was approved for payment 6. The department obtained a check from the finance director for $375, made out to a local supplier, to purchase a new firearm for $375 on an emergency basis; no purchase order had been placed a) Prepare journal entries to record the transactions and events. Charge all expenditures to Supplies and equipment. (Assume the approved budget has already been recorded.) To record PO 1 To record PO2 Account To record receipt of motorcycles To record invoice for motorcycles To recont PO To record receipt of radio equipment. Debit Credit