Journal entries to record miscellaneous transactions and events A city's Parks Department has these two General Fund appropriations: Parks department salaries and Parks department other than salaries. All of the following transactions and events are applicable to calendar year 2021. 1. Salaries of $42,000 were paid in October 2021. 2. A purchase order for trees was placed at an estimated cost of $6,000. 3. The trees ordered in the previous transaction were received and accepted. The invoice was approved for payment. 4. The invoice received in the previous transaction was paid. 5. An invoice for $3,500 for November electricity services was approved for payment in early December 2021. 6. Parks Department employees worked during the last week of December 2021 and earned $24,000. They will be paid in early January 2022. 7. An invoice for $5,250 for December electricity services was received in early January 2022.