The following transactions and events that occurred in Jeter City during calendar year 2019.

1. The city council adopted the following budget: Estimated revenues and other sources: Property taxes $2,500,000 Sales taxes 1,400,000 Use of fund balance 50,000 Total $3,950,000 Appropriations: Streets and parkways: Personal services $ 780,000 Equipment 95,000 Operating supplies 125,000 All other appropriations 2,950,000 Total $3,950,000

2. The Department of Streets and Parkways (S&P) took bids to purchase several items of equipment. The lowest bid came in at $105,000, which was greater than the amount appropriated for equipment. Jeter Citys budget director, who had the authority to interchange budgetary appropriations amounts within a department, authorized a $10,000 reduction in the departments personal services appropriation and a corresponding increase in the equipment appropriation.

3. S&P entered into contract S&P 2019a for $105,000, charging the equipment appropriation.

4. S&P issued PO 19-1 for asphalt in the amount of $15,000, charging the operating supplies appropriation.

5. S&P received the equipment, and after inspecting all the items, approved the $105,000 invoice for payment.

6. S&P received the asphalt and approved the invoice of $15,000 for payment. Record the transactions and events applicable to the appropriation for Street and Parkways equipment in the following appropriations ledger.

NOTE: Use a negative sign with your answers if: 1. the amount entered in the Appropriation column is a debit (Dr.) rather than a credit (Cr.); or 2. the amount entered in the Expenditures column is a credit (Cr.) rather than a debit (Dr.).