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. The ledger should have columns for appropriation (Cr), encumbrances (Dr. and Cr.), expenditures (Dr.), and available appropriation (Cr.) similar to Table 3-6. Transactions and events occurred in the village of Kowitt Gorge during the calendar year 2022 1. Adopted budget Estimated revenues Property taxes All other revenues Total revenues Appropriations $2,405,000 390,000 $2.795.000 All departments other than police $1,300,000 Police-salaries Police-fringe benefits Police-supplies Total appropriations 780.000 585,000 104,000 $2,769,000 2. The village received, in cash, property taxes of $2,392,000 and all other revenues of $383,500. 3. The village made cash payments, charging the following appropriations: Accounts All departments other than police $1,300,000 Police-salaries Police-fringe benefits $773.500 $507.000 4. The administrator of fringe benefits received an invoice for police employee health insurance in the amount of $123,500, 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 $78,000 (appropriation of $585,000 minus expenditures in item 3 of $507,000. As a result, the village commissioners amended the budget as follows: Adjustments Amounts Increase Appropriation for police-fringe benefits $45.500 Decrease: Appropriation for police-salaries Decrease: Appropriation for police-supplies Use of fund balance 6.500 32,500 6.500 5. The village paid the invoice of $123,500, 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 if $39,000 and PO 2022b for uniforms in the amount of $26,000, 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 $41,600. The department sent the supplier an amended PO, increasing it by $2,600. 8. The police department received the uniforms ordered in PO 2022b, together with an invoice for $26,000. The department approved the invoice for payment