The following transactions and events that occurred in the village of Kowitt Gorge during the calendar year 2019 1. The village commissioners adopted the following budget: Estemated revenu Property taes All other revenum $TA50,000 300,000 Total revemus $2.150.000 Approprations Al departments other than police $1,000.000 Polce-salanes 600.000 Pulice-tnge benafits Police-upolies Teal approprations 450,000 HO,000 $2130.000 2. The village received, in cash, property taxes of $1,840,000 and all other revenues of $295,000. 3. The village made cash payments, charging the following appropriations: A departms other than police S1.000.000 Polce-salares 595.000 Police-inge berafits 390.000 4. The administrator of fringe benefits received an invoice for police employee health insurance in the amount of $95,000, Iogether with a letter from the insurance provider, explaining that the large increase was caused by a change in federal laws. The invoice could not be paid because the Police-fringe benefits appropriation had a balance of only se0.000 appropriation of s450,000 minus expenditures in item 3 of $390,000). As a result, the village commissioners amended the budget as follows: Incre Appropriaen for policenge bemefits $3500 3.000 Decrease. Appropration for police-salaries Decrese Appropriation for pokce-pplies 15000 U of fund balance 000 5. The village paid the invoice for $95.000, referred to in item 4 above, charging the appropriation for police-fringe benefits. 6. The police department placed PO 2019a for firearms in the amount of $30,000 and PO 2019b for uniforms in the amount of $20,000, al charged to the appropriation for police-supplies. (Enter these POs as one transaction.) 7. After receiving PO 2019a, the supplier notified the police department that a change in the design of the weapons would increase the cost to $32,000. The department sent the supplier an amended PO, increasing it by $2,000. & The police department received the uniforms ordered on PO 2019b, together with an invoice for $20,000. The department approved the invoice for payment. Record the transactions and events applicable to the appropriations for police-fringe benefits and police-supplies in the following appropriations ledger. NOTES Use a negative sign with your answers it 1. the amount entered in the Appropriation column is a debit (Dr) rather thana credit (Crkor 2. the amount entered in the Expenditures column is a credit (O rather than a debit (Dr In the Aalable Appropriation column, enter the appropriate balance after every transactionvevent, even if a transaction isn't recorded in a particular ledger for that transaction F Tracsactioncoterbath purbase.ontes oas In the Available Appropriation column, enter the appropriate balance after every transaction/eve recorded in a particular ledger for that transaction. For Transaction 6, enter both purchase orders (POs) as one combined transaction. Appropriations Ledger Appropriation: Police - fringe benefits Encumbrances Appropriation Expenditures Available Transaction Cr. Appropriation Dr. Cr. Dr. 0. 0. 3. 4. 0. 6. 0. 0. Appropriations Ledger Appropriation: Police - supplies Encumbrances Appropriation Expenditures Available Transaction Cr. Dr. Cr. Dr. Appropriation 0. 4. 0. 6. O0 OOO O