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 $$1,850,000$ All other revenues $300,000$ Total revenues $$2,150,000$ Appropriations: All departments other than police $$1,000,000$ Police$$salaries $600,000$ Police$$fringe benefits $450,000$ Police$$supplies $80,000$ Total appropriations $$2,130,0002.$ The village received, in cash, property taxes of $$1,840,000$ 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$$fringe benefits $$390,0004.$ The administrator of fringe benefits received an invoice for police employee health insurance in the amount 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 $$35,000$ Decrease: Appropriation for police$$salaries $5,000$ Decrease: Appropriation for police$$supplies $25,000$ Use of fund balance $5,0005.$ The village paid the invoice of $$95,000,$ referred to in item $4$ above, charging the appropriation for police$$fringe benefits. $6.$ The police department placed PO $2022$a for firearms in the amount if $$30,000$ and PO $2022$b for uniforms in the amount of $$20,000,$ all charged to the appropriation for police$$supplies$.7.$ 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 $$32,000.$ The department sent the supplier an amended PO$,$ increasing it by $$2,000.8.$ The police department received the uniforms ordered in PO $2022$b$,$ 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 Answer Answer Answer Answer Answer $3$ Payment Answer Answer Answer Answer Answer $4$ Amend Budget Answer Answer Answer Answer Answer $5$ Payment Answer Answer Answer Answer Answer Appropriation Ledger Appropriation: Police $-$ Supplies Available Appropriation Encumbrances Expenditures Appropriation Item Cr$.$ Dr$.$ Cr$.$ Dr$.$ Cr$.1$ Budget Answer Answer Answer Answer Answer $4$ Amend Budget Answer Answer Answer Answer Answer $6$ PO $2022$a Answer Answer Answer Answer Answer PO $2022$b Answer Answer Answer Answer Answer $7$ PO $2022$a Answer Answer Answer Answer Answer $8$ PO $2022$b Answer Answer Answer Answer Answer PO $2022$b Expenditure Answer Answer Answer Answer Answer