note: for transaction 2. combine PO amounts to record journal entries

Budgetary transactions and events Prepare journal entries to record the following transactions and events that occurred in Marilyn County during calendar year 202 1. The legislature adopted the following budget: 2. The Parks department placed PO 2022-1 for shrubbery in the amount of $62,400 and PO 2022-2 for gardening supplies in the amo of $13.200. 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 $58,800 was approved and forwarded to the comptroller's office for payment; the rest of the order ( $3,600) was cancel 4. The supplier delivered the gardening supplies ordered on PO 2022-2. She sent an invoice for $13,440 because some of the items wei 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 $60,000 and the Parks department - plants and suppties appropriation by $42,000. 1 To record 2022 adopted budget 2 Io record PO's 2022-1 and 2022-2 3 To reverse encumbrance for PO20221 Te record expenditure for PO20221 4 Te reverse encumbrance for PO20222 To record the expenditure for PO20222