please answer P3-35

P3-34. (Budgetary transactions and events) Prepare journal entries to record the following transactions and events that occurred in Marilyn County during calendar year 2019: 1. The legislature adopted the following budget: $1,740,000 1,000,000 10,000 $2,750,000 Estimated revenues and other sources: Property taxes. Sales taxes.... Use of fund balance Total Appropriations: General government-salaries... General government-supplies Parks department-salaries .. Parks department-plants and supplies $ 420,000 30,000 2,000,000 300,000 $2,750,000 Total 2. The Parks department placed PO 2019-1 for shrubbery in the amount of $52,000 and PO 2019-2 for gardening supplies in the amount of $11,000. The orders were charged to the appropriation for Parks department-plants and supplies. 3. The supplier delivered the shrubbery ordered on PO 2019-1; however, the supplier said he could not deliver some of the shrubs because he no longer carried them. The invoice for $49,000 was approved and forwarded to the comptroller's office for payment; the rest of the order ($3,000) was cancelled. 4. The supplier delivered the gardening supplies ordered on PO 2019-2. She sent an invoice for $11.200 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 $50,000 and the Parks department-plants and supplies appropriation by $35,000. P3-35. (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 P3-34. The ledger should have columns for appropriation (Cr.), encumbrances (Dr. and Cr.), expenditures (Dr.), and available appropriation (Cr.)