Wly city budgeted operations for the current calendar year as follows During the year, the following events and transactions occurred: 1. The budget was approved. 2. Property taxes of $1,350,000 were levied and bilts tocaling that amount were maded at the beginning of the year. Durng the year, $1,327,500 of property taxes was collected. Licenses and fees collected amounted to $63,000. 3. The Lily City Council authorized (a) a budgetary interchange moving $56.250 from the Public safety other expenditures appropriation to Public Safety salaries, and (b) an additional appropriation of $22,500 for Public Safety salaries. 4. Salaries paid during the year amounted to 51,282.500; police officers earned an additional $31,500 during December that will be paid in January. 5. Purchase orders for supplies were placed in the amount of $129,000. The entire amourt: ordered was received during the year. together with invoices totaling $120,400. The invoices were approved for payment. Prepare the appropriate journal entries to record the activity. if an entry affects more than one debit or credit account, enter the accounts in order of Prepare the appropriate journal entries to record the activity. If an entry affects more than one debit or credit account, enter the accounts in order of magnitude (largest to smallest balances), debits first. Enter 0 or leave the field blank if no entry is required. To record additional appropriation. Accrued salaries payable Appropriations - public safety other expenditures Appropriations - public safety salaries Budgetary fund balance Budgetary fund balance reserved for encumbrances Cash Encumbrances - public safety other expenditures Encumbrances - public safety other salaries Estimated revenues - licenses and fees Estimated revenues - property taxes Expenditures - public safety other expenditures Expenditures - public safety salaries Property taxes receivable Revenues - licenses and fees Revenues - property taxes Vouchers payable