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 $8,713,000. During the month of July 2020 , the following transactions occurred (in summary): Purchase orders were issued in the amount of $547,000. Of the $547,000 in purchase orders, $503,000 were filled, with invoices amounting to $493,000. Salaries, not encumbered, amounted to $309,000. A budget appropriations reduction in the amount of $68,000 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.)