P$4-34($Transactions and financial statements$)$

The trustees of the Ketzel Park Special Revenue Fund approved the following budget for calendar year $2019$:

Transactions and events for calendar year $2019$ were as follows:

Recorded the approved budget for the year.

Collected $$250,000$ in general admissions fees and $$160,000$ in big cat zoo admissions fees during the year.

Ordered supplies for $$38,000.$

All supplies ordered in the previous transaction arrived, together with an invoice for $$37,000.$ The invoice

was approved for payment, but was not paid during the year.

The Ketzel Park trustees approved a $$10,000$ increase in the cat food appropriation.

During the year, salaries were paid in the amount of $$270,000.$ Also, at year$-$end, an accrual of $$9,000$ was

made for salaries earned but not paid.

Cat food in the amount of $$68,000$ was ordered, paid for, and consumed. $($Purchase orders for cat food are not

prepared. Record the liability for receipt of the food and the payment.$)$

ASSUME THE BEGINNING FUND BALANCE WAS $$0$

ASSUME THAT THE FUND BALANCE IS CLASSIFIED AS COMMITTED

PLEASE PREPARE T$-$ACOUNTS AND A TRAIL BALANCE FOR THIS PROBLEM. I ONLY NEED THE T$-$ACCOUNTS AND TRAIL BALANCE AS THE ANSWER TO THIS QUESTION