Prepare journal entries to record the following transactions and events that occurred in the village of Kowitt Gorge during the calendar year 2019:

1. The village commissioners adopted the following budget: Estimated revenues: Property taxes $1,850,000 All other revenues 300,000 Total revenues $2,150,000 Appropriations: All departments other than police $1,000,000 Policesalaries 600,000 Policefringe benefits 450,000 Policesupplies 80,000 Total appropriations $2,130,000

2. The village received, in cash, property taxes of $1,840,000 and all other revenues of $295,000.

3. The village made cash payments, charging the following appropriations: All departments other than police $1,000,000 Policesalaries 595,000 Policefringe benefits 390,000

4. The administrator of fringe benefits received an invoice for police employee health insurance in the amount of $95,000, together with a letter from the insurance provider, explaining that the large increase was caused by a change in federal laws. The invoice could not be paid because the Policefringe benefits appropriation had a balance of only $60,000 (appropriation of $450,000 minus expenditures in item 3 of $390,000). As a result, the village commissioners amended the budget as follows: Increase: Appropriation for policefringe benefits $35,000 Decrease: Appropriation for policesalaries 5,000 Decrease: Appropriation for policesupplies 25,000 Use of fund balance 5,000

5. The village paid the invoice for $95,000, referred to in item 4 above, charging the appropriation for policefringe benefits.

6. The police department placed PO 2019a for firearms in the amount of $30,000 and PO 2019b for uniforms in the amount of $20,000, all charged to the appropriation for policesupplies. 7. After receiving PO 2019a, the supplier notified the police department that a change in the design of the weapons would increase the cost to $32,000. The department sent the supplier an amended PO, increasing it by $2,000.

8. The police department received the uniforms ordered on PO 2019b, together with an invoice for $20,000. The department approved the invoice for payment.