Prepare an appropriations ledger similar to Table 3-6 to record the transactions and events applicable to the appropriation for Parks departmentplants and supplies. The ledger should have columns for appropriation (Cr.), encumbrances (Dr. and Cr.), expenditures (Dr.), and available appropriation (Cr.).

The following transactions and events occurred in Marilyn County during calendar year 2022: 1. The legislature adopted the following budget:

2. The Parks department placed PO 2022-1 for shrubbery in the amount of $52,000 and PO 2022-2 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 2022-1; 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 2022-2. 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.

Note: Use a negative sign with answers, when appropriate.

$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 Total $420,000 30,000 2,000,000 300,000 $2,750,000 Item Appropriations Ledger Appropriation: Parks department plants and supplies Available Appropriation Encumbrances Expenditures Appropriation Cr. Dr. Cr. Dr. Cr. 300000 0 0 0 300000 0 63000 0 0 237000 63000 0 0 237000 0 0 0 0 49000 0 1 Budget 2 PO 2022-1 PO 2022-2 3 PO 2022-1 PO 2022-1 Exp 4 PO 2022-2 PO 2022-2 Exp 5 Budget Rev 49000 0 0 0 0 0 0 0 11200 0 11,200 0 0 0 0 0 0 0 0 0 $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 Total $420,000 30,000 2,000,000 300,000 $2,750,000 Item Appropriations Ledger Appropriation: Parks department plants and supplies Available Appropriation Encumbrances Expenditures Appropriation Cr. Dr. Cr. Dr. Cr. 300000 0 0 0 300000 0 63000 0 0 237000 63000 0 0 237000 0 0 0 0 49000 0 1 Budget 2 PO 2022-1 PO 2022-2 3 PO 2022-1 PO 2022-1 Exp 4 PO 2022-2 PO 2022-2 Exp 5 Budget Rev 49000 0 0 0 0 0 0 0 11200 0 11,200 0 0 0 0 0 0 0 0 0