The balance available for spending in the public safety

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The sheriff, s office in the village of Katoonah had a General Fund appropriation of $ 85,000 for public safety supplies.
On April 25 the sheriff ordered supplies with a quoted price of $ 80,000.
On May 15 one- half of the supplies arrived, along with an invoice for $ 40,000.
On June 6 the other half of the supplies arrived, accompanied by an invoice for $ 42,000.
Both invoices were approved for payment. Prepare journal entries to record the encumbrance and acceptance of the supplies. Also, state the balance available for spending in the public safety supplies appropriation after acceptance of the second delivery of supplies.

Reference no: EM13868949

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