Frisco City adopted the following General Fund budget for 2019. Revenues-property taxes $9,000,000
Revenues-personal income taxes 5,000,000
Revenues-intergovernmental 1,000,000
Revenues-recreation fees 600,000
Appropriations
Public safety salaries 7,000,000
Public safety supplies 500,000
Public works salaries 5,000,000
Parks salaries 2,300,000
Transfer to Library Fund 100,000
Transfer to Debt Service Fund 1,200,000
Frisco’s Public Safety Dept. placed two purchase orders against its supplies appropriation, one for $300,000 for firearms and one for $150,000 for uniforms.
The firearms were received, with an invoice for $330,000. The purchase order allowed shipment of 10% over the amount ordered, so the invoice was approved.
The invoice for firearms was paid.
The Frisco Otters won the World Series. To provide more funds for crowd control at the parade, the City increased the Public Safety salaries appropriation by $100,000.
please show journal entries!