The city council made an appropriation to the police department of $190,000 for the purchase of supplies and equipment. The following transactions and events occurred regarding this appropriation. 1. The department placed purchase order (PO) 1 for 5 motorcycles, estimated to cost $20,000 each. 2. The department placed PO 2 for crime prevention supplies at an estimated cost of $60,000. 3. The motorcycles ordered in PO 1 arrived in good condition. The invoice of $100,000 was approved for payment. 4. PO 3 was placed for radio equipment at an estimated cost of $20,000 . 5. The supplies ordered in PO 2 arrived, along with an invoice for $64,000. The invoice was approved for payment. 6. The department obtained a check from the finance director for $500, made out to a local supplier, to purchase a new firearm for $500 on an emergency basis; no purchase order had been placed. a) Prepare journal entries to record the transactions and events. Charge all expenditures to Supplies and equipment. (Assume the approved budget has already been recorded.)