The City of South Dundee budget for the fiscal year ended June 30, 2012, included an appropriation for the police department in the amount of $16,000,000. During the month of July 2011, the following transactions occurred (in summary):

Purchase orders were issued in the amount of $600,000.
Of the $600,000 in purchase orders, $580,000 were filled, with invoices amounting to $575,000.
Salaries, not encumbered, amounted to $798,000.
A budget appropriations reduction in the amount of $20,000 was approved by the city council.

Prepare an appropriations, expenditures and encumbrances ledger for the police department for the month of July, in a format similar to Illustration 3