Prepare entries to record the following events and transactions for Tulia Township for the year 2016.

a. The Township adopted a budget calling for appropriations of $360,000. The estimated revenues (all property taxes) were $340,000.

b. The Township sent property tax bills amounting to $340,000 to property owners.

c. Property owners paid $335,000 of property taxes to the Township.

d. A purchase order of $25,000 was sent to a vendor of supplies.

e. The supplies ordered in transaction d. were received in good order and the accompanying invoice of $24,000 was approved.

please clarify debits and credits