LO 7 P3-43. (Preparation of appropriations ledger) Prepare an appropriations ledger similar to Table 3-6 to record the transactions and events applicable to the appropriation for Parks department plants and supplies in problem P3-42. The ledger should have columns for appropriation (Cr.), encumbrances (Dr. and Cr.), expenditures (Dr.), and available appropriation (Cr.). LO 7 P3-43. (Preparation of appropriations ledger) Prepare an appropriations ledger similar to Table 3-6 to record the transactions and events applicable to the appropriation for Parks department plants and supplies in problem P3-42. The ledger should have columns for appropriation (Cr.), encumbrances (Dr. and Cr.), expenditures (Dr.), and available appropriation (Cr.)