The following transactions and events that occurred in thevillage of Kowitt Gorge during the calendar year 2019: 1. Thevillage commissioners adopted the following budget: Estimatedrevenues: Property taxes $1,850,000 All other revenues 300,000Total revenues $2,150,000 Appropriations: All departments otherthan police $1,000,000 Police—salaries 600,000 Police—fringebenefits 450,000 Police—supplies 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 madecash payments, charging the following appropriations: Alldepartments other than police $1,000,000 Police—salaries 595,000Police—fringe benefits 390,000 4. The administrator of fringebenefits received an invoice for police employee health insurancein the amount of $95,000, together with a letter from the insuranceprovider, explaining that the large increase was caused by a changein federal laws. The invoice could not be paid because thePolice—fringe 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 thebudget as follows: Increase: Appropriation for police—fringebenefits $35,000 Decrease: Appropriation for police—salaries 5,000Decrease: Appropriation for police—supplies 25,000 Use of fundbalance 5,000 5. The village paid the invoice for $95,000, referredto in item 4 above, charging the appropriation for police—fringebenefits. 6. The police department placed PO 2019a for firearms inthe amount of $30,000 and PO 2019b for uniforms in the amount of$20,000, all charged to the appropriation for police—supplies.(Enter these POs as one transaction.) 7. After receiving PO 2019a,the supplier notified the police department that a change in thedesign of the weapons would increase the cost to $32,000. Thedepartment sent the supplier an amended PO, increasing it by$2,000. 8. The police department received the uniforms ordered onPO 2019b, together with an invoice for $20,000. The departmentapproved the invoice for payment. Record the transactions andevents applicable to the appropriations for police—fringe benefitsand police—supplies in the following appropriations ledger. NOTES:Use a negative sign with your answers if: 1. the amount entered inthe Appropriation column is a debit (Dr.) rather than a credit(Cr.); or 2. the amount entered in the Expenditures column is acredit (Cr.) rather than a debit (Dr.). In the AvailableAppropriation column, enter the appropriate balance after everytransaction/event, even if a transaction isn't recorded in aparticular ledger for that transaction. For Transaction 6, enterboth purchase orders (POs) as one combined transaction.Appropriations Ledger Appropriation: Police - fringe benefitsAppropriation Encumbrances Expenditures Available Transaction Cr.Dr. Cr. Dr. Appropriation 1 Answer 0 Answer 0 Answer 0 Answer 0Answer 0 2 Answer 0 Answer 0 Answer 0 Answer 0 Answer 0 3 Answer 0Answer 0 Answer 0 Answer 0 Answer 0 4 Answer 0 Answer 0 Answer 0Answer 0 Answer 0 5 Answer 0 Answer 0 Answer 0 Answer 0 Answer 0 6Answer 0 Answer 0 Answer 0 Answer 0 Answer 0 7 Answer 0 Answer 0Answer 0 Answer 0 Answer 0 8 Answer 0 Answer 0 Answer 0 Answer 0Answer 0 Appropriations Ledger Appropriation: Police - suppliesAppropriation Encumbrances Expenditures Available Transaction Cr.Dr. Cr. Dr. Appropriation 1 Answer 0 Answer 0 Answer 0 Answer 0Answer 0 2 Answer 0 Answer 0 Answer 0 Answer 0 Answer 0 3 Answer 0Answer 0 Answer 0 Answer 0 Answer 0 4 Answer 0 Answer 0 Answer 0Answer 0 Answer 0 5 Answer 0 Answer 0 Answer 0 Answer 0 Answer 0 6Answer 0 Answer 0 Answer 0 Answer 0 Answer 0 7 Answer 0 Answer 0Answer 0 Answer 0 Answer 0 8 Answer 0 Answer 0 Answer 0 Answer 0Answer 0 Answer 0 Answer 0 Answer 0 Answer 0 Answer 0