Prepare journal entries to record the following transactions and events that occurred in Marilyn County during calendar year 2022: 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 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: For transaction 2., combine PO amounts to record journal entry.