The City of South Dundee budget for the fiscal year ended June 30, 2020, included an appropriation for the police department in the amount of $8,900,000. During the month of July 2019, the following transactions occurred (in summary): Purchase orders were issued in the amount of $520,000. Of the $520,000 in purchase orders, $480,000 were filled, with invoices amounting to $478,000. Salaries, not encumbered, amounted to $302,000. A budget appropriations reduction in the amount of $50,000 was approved by the city council. Prepare an appropriations, expenditures and encumbrances ledger for the police department for the month of July, in a format similar to Illustration 3-7.