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 $8,714,000. During the month of July 2020 , the following transactions occurred fin summaryl: Purchase orders were issued in the amount of $549,000. Of the $549,000 in purchase orders, $504,000 were filled, with invoices amounting to $494,000. Salaries, not encumbered, amounted to $310,000. A budget appropriations reduction in the amount of $67,000 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.)