Prepare journal entries to record the following transactions and events that 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.

Q1. To record 2019 adopted budget.

Q2 - a. To record PO's 2019-1 and 2019-2

Q3 - a. To reverse encumbrance for PO 2019-1

Q3 - b. To record expenditure for PO 2019-1

Q4 - a. To reverse encumbrance for PO 2019-2

Q4 - b. To record expenditure for PO 2019-2

Q5. To record budget revision