The city council made an appropriation to the police department of $95,000 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.