The city council appropriated $ 80,000 to the Parks Department for the purchase of shrubs, trees, small tools, and small items of equipment. The following transactions and events occurred regarding this appropriation. Prepare an appropriations ledger, using columns for Encumbrances (Dr. and Cr.), Expenditures, and Available Balance. Then, prepare journal entries to record the transactions and events. Post the amount appropriated and the journal entries to the appropriations ledger. Charge all expenditures to Supplies. Make sure your final posting shows the remaining amount available for spending.

1. The department placed PO 1 for trees and shrubs at an estimated cost of $ 25,000.

2. The department placed PO 2 for small tools at an estimated cost of $ 30,000.

3. The items in PO 1 arrived in good condition, along with an invoice for $ 27,000. The invoice was forwarded to the comptroller for payment.

4. The comptroller paid the invoice for $ 27,000.

5. An emergency made it necessary to acquire two chain saws immediately. After calling three local suppliers to get the best price, the parks superintendent got a check for $ 450 from the finance commissioner and picked up the chain saws.