The City of South Dundee budget for the fiscal year ended June 30, 2017, included an appropriation for the police department in the amount of $8,705,000. During the month of July 2017, the following transactions occurred (in summary): Purchase orders were issued in the amount of $531,000. Of the $520,000 in purchase orders, $494,000 were filled, with invoices amounting to $484,000. Salaries, not encumbered, amounted to $298,000. A budget appropriations reduction in the amount of $56,000 was approved by the city council. Prepare an appropriations, expenditures and encumbrances ledger for the police department for the month of July. (Credit amounts should be indicated by a minus sign.)