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:

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.

ONLY NEED HELP WITH 3,4,5

1. The legislature adopted the following budget: Estimated revenues and other sources: $1,740,000 1,000,000 10,000 $2,750,000 Property taxes Sales taxes Use of fund balance Total Appropriations: General government-salaries General government-supplies Parks department-salaries Parks department-plants and supplies $ 420,000 30,000 2,000,000 300,000 $2,750,000 Total X 49,000 x 49,000 x 49.000 0 49.000 x To record PO's 2019-1 and 2019-2 Expenditures - parks department plants ar Vouchers payable To reverse encumbrance for PO 2019-1 Vouchers payable Budgetary fund balance To record expenditure for PO 2019-1 Encumbrances - parks department plants + Vouchers payable To reverse encumbrance for PO 2019-2 Vouchers payable Budgetary fund balance To record expenditure for PO 2019-2 Estimated revenues - sales taxes Budgetary fund balance Appropriations - parks department pla To record budget revision 11,200 x 0 11,200 x 11,200 11.200 50.000 x 0x 30,000 x 85,000 x X 52,000 0 52,000 49,000 49,000 11,200 x To record PO's 2019-1 and 2019-2 Encumbrances - parks department plants i x Budgetary fund balance To reverse encumbrance for PO 2019-1 Budgetary fund balance Vouchers payable To record expenditure for PO 2019-1 Expenditures - parks department plants arx Budgetary fund balance To reverse encumbrance for PO 2019-2 Budgetary fund balance Vouchers payable To record expenditure for PO 2019-2 Estimated revenues - sales taxes Budgetary fund balance Appropriations - parks department salex To record budget revision 0 11,200 x 0 11,200 0 11,200 50,000 x 35,000 x o 85,000 x