The city council made an appropriation of $ 95,000 to the Police Department for the purchase of supplies, equipment, and vehicles. 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 appropriation amount and the journal entries to the appropriations ledger. Charge all expenditures to Supplies and equipment. Make sure your final posting shows the remaining amount available for spending.

1. The department placed PO 1 for five motorcycles, estimated to cost $ 10,000 each.

2. The department placed PO 2 for crime prevention supplies at an estimated cost of $ 30,000.

3. The motorcycles ordered in PO 1 arrived in good condition. The invoice of $ 50,000 was approved for payment.

4. PO 3 was placed for radio equipment at an estimated cost of $ 10,000.

5. The supplies ordered in PO 2 arrived, along with an invoice for $ 32,000. The invoice was approved for payment.

6. The department obtained a check from the finance director for $ 250, made out to a local supplier, to purchase a new firearm for $ 250 on an emergency basis; no purchase order had been placed.