The City of Eeyore budget for the fiscal year ended June 30, 2020, included an appropriation for the police department in the amount of $8,716,000. During the month of July 2020, the following transactions occurred (in summary): Purchase orders were issued in the amount of $553,000. Of the $553,000 in purchase orders, $506,000 were filled, with invoices amounting to $496,000. Salaries, not encumbered, amounted to $312,000. A budget appropriations reduction in the amount of $62,000 was approved by the city council. Prepare the Journal Entries