Please respond with the appropriations ledger.

Preparation of appropriations ledger Prepare an appropriations ledger to record the transactions and events applicable to the appropriations for police-fringe benefits and police-supplies. Table 3-6 The ledger should have columns for appropriation (Cr.), encumbrances (Dr. and Cr.), expenditures (Dr), and available appropriation (Cr.) similar Transactions and events occurred in the village of Kowitt Gorge during the calendar year 2022: 1. Adopted budget Estimated revenues: Property taxes $1,850.000 All other revenues 300,000 Total revenues 12,150.000 Appropriations: All departments other than police $1,000,000 Police-salaries 600,000 Police-fringe benefits 450,000 Police-supplies 80.000 Total appropriations $2.130.000 2. The village received, in cash, property taxes of S1,840,000 and all other revenues of $295,000. 3. The village made cash payments, charging the following appropriations: Accounts All departments other than police $1,000,000 Police-salaries $595,000 Police-fringe benefits $390,000 4. The administrator of fringe benefits received an invoice for police employee health insurance in the armount of $95.000, together with a letter from the insurance provider, explaining that the large increase was caused by a change in federal laws. The invoice could not be paid because the Police-fringe benefits appropriation had a balance of only $60,000 (appropriation of $450,000 minus expenditures in item 3 of $390,000. As a result, the village commissioners amended the budget as follows: Adjustments Amounts Increase: Appropriation for police-fringe benefits $35,000 Decrease: Appropriation for police salanes 5,000 Decrease: Appropriation for police-supplies 25,000 Use of lund balance 5,000 5. The village paid the invoice of $95,000, referred to in item 4 above, charging the appropriation for police-fringe benefits. 6. The police department placed PO 2022a for firearms in the amount i $30,000 and PO 2022b for uniforms in the amount of $20,000, all charged to the appropriation for police-supplies. 7. After receiving PO 2022a, the supplier notified the police department that a change in the design of the weapons would increase the the cost to $32,000. The department sent the supplier an amended PO, increasing it by $2,000. 8. The police department received the uniforms ordered in PO 2022b, together with an invoice for $20,000. The department approved the invoice for payment. Note: Use negative signs with your answers when appropriate. Appropriation Ledger Appropriation: Police - Fringe Benefits Available Appropriation Encumbrances Expenditures Appropriation Item Cr. Dr. Cr. Dr. Cr. 1 Budget 0 0 0 0 0 3 Payment 0 0 0 0 0 4 Amend Budget 0 0 0 0 0 5 Payment 0 0 0 0 0 Cr. Appropriation Ledger Appropriation: Police - Supplies Available Appropriation Encumbrances Expenditures Appropriation Item Dr. Cr. Dr. Cr. 1 Budget 0 0 0 0 0 4 Amend Budget 0 0 0 0 0 6 PO 2022a 0 0 0 0 0 PO 2022b 0 0 0 0 0 7 PO 2022a 0 0 0 0 0 8 PO 2022b 0 0 0 0 0 PO 2022b Expenditure 0 0 0 0 0