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 $8,712,000. During the month of July 2020, the following transactions occurred (in summary): Purchase orders were issued in the amount of $545,000. Of the $545,000 in purchase orders, $502.000 were filled, with invoices amounting to $492,000. Salaries, not encumbered, amounted to $308,000. 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.) Transaction CITY OF SOUTH RIVER Appropriation, Expenditures, and Encumbrances Ledger Reference General Fund: Public Safety - Police Month: July, 2020 Unexpended Appropriations Encumbrances Expenditures Appropriation 1 Budget 2 Purchase Orders Issued 3 Invoices Received and Approved for Payment 4 Payrolls 5 Budget Revision Total Balance