The City of South River budget for the fiscal year ended June 30, 2020, included an appropriation for the police department in the amount of $8,717,000. During the month of July 2020, the following transactions occurred (in summary): Purchase orders were issued in the amount of $555,000. of the $555,000 in purchase orders, $507,000 were filled, with invoices amounting to $497,000. Salaries, not encumbered, amounted to $313,000. A budget appropriations reduction in the amount of $64,000 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.)