The trustees of the Ketzel Park Special Revenue Fund approved the following budget for calendar year 2019: Estimated Revenues General admissions fees $260,000 Admissions fees (big cat zoo) 140,000 $400,000 Appropriations Parks and recreation salaries $280,000 Parks and recreation supplies 40,000 Parks and recreation cat food 60,000 380,000 Budgeted Increase in Fund Balance $ 20,000 Transactions and events for calendar year 2019 were as follows: 1. Recorded the approved budget for the year. 2. Collected $250,000 in general admissions fees and $160,000 in big cat zoo admissions fees during the year. 3. Ordered supplies for $38,000. 4. All supplies ordered in the previous transaction arrived, together with an invoice for $37,000. The invoice was approved for payment, but was not paid during the year. 5. The Ketzel Park trustees approved a $10,000 increase in the cat food appropriation. 6. During the year, salaries were paid in the amount of $270,000. Also, at year-end, an accrual of $9,000 was made for salaries earned but not paid. 7. Cat food in the amount of $68,000 was ordered, paid for, and consumed. (Purchase orders for cat food are not prepared. Record the liability for receipt of the food and the payment.) Use the preceding information to do the following. a. Prepare journal entries to record the foregoing transactions and events.