Preparation of appropriations ledger

The following transactions and events occurred in Marilyn County during calendar year 2019:

1. The legislature adopted the following budget:

Estimated revenues and other sources:
Property taxes	$1,740,000
Sales taxes	1,000,000
Use of fund balance	10,000
Total	$2,750,000
Appropriations:
General governmentsalaries	$ 420,000
General governmentsupplies	30,000
Parks departmentsalaries	2,000,000
Parks departmentplants and supplies	300,000
Total	$2,750,000

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 departmentplants 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 comptrollers 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 departmentplants and supplies appropriation by $35,000.

Record the transactions and events applicable to the appropriation for Parks departmentplants and supplies in the following appropriations ledger. NOTE: Use a negative sign with your answers if: 1. the amount entered in the Appropriation column is a debit (Dr.) rather than a credit (Cr.); or 2. the amount entered in the Expenditures column is a credit (Cr.) rather than a debit (Dr.).