The Fire Department of a certain city received an appropriation in the amount of $12,000,000 for the fiscal year ended December 31, 2012. During the month ended January 31, 2012, the following transactions occurred: (a) purchase orders were issued in the amount of $400,000; (b) purchase orders, related to (a) above, were filled in the amount of $380,000; the related invoice amount was $368,000; invoices were paid in the amount of $350,000; (c) salaries were accrued and paid in the amount of $575,000; (d) the appropriation was increased in amount of $100,000. The amount available for the Fire Department as of January 31, 2012 would be: A) $10,787,000. B) $11,037,000. C) $11,077,000. D) $11,057,000.

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