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 $2022$:

The village received, in cash, property taxes of $$1,472,000$ and all other revenues of $$236,000.$

The village made cash payments, charging the following appropriations:

Accounts

The administrator of fringe benefits received an invoice for police employee health insurance in the amount of $$76,000,$ 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

$$48,000($appropriation of $$360,000$ minus expenditures in item $3$ of $$312,000.$ As a result, the village commissioners amended the budget as follows:

The village paid the invoice of $$76,000,$ referred to in item $4$ above, charging the appropriation for police$-$fringe benefits.

The police department placed PO $2022$a for firearms in the amount if $$24,000$ and PO $2022$ b for uniforms in the amount of $$16,000,$ all charged to the appropriation for police$-$supplies.

After receiving PO $2022$a$,$ the supplier notified the police department that a change in the design of the weapons would increase the the cost to $$25,600.$