The police department of a given city received an appropriation in the amount of $9,000,000 for the fiscal year ended june 30, 2017. during the month ended july 31, 2017, the following transactions occurred: (a) purchase orders were issued in the amount of $800,000; (b) purchase orders, related to (a) above, were filled in the amount of $790,000; the related invoice amount was $795,000; invoices were paid in the amount of $750,000; (c) salaries were accrued and paid in the amount of $775,000. the balance available for the police department as of july 31, 2017 is:

The balance available for the police department as of July 31, 2017 is $7,420,000

Explanation:

The computation of the balance available for the police department is shown below:

= Received amount - purchased order issued + filled amount - invoice amount - salaries paid amount

= $9,000,000 - $800,000 + $790,000 - $795,000 - $775,000

= $7,420,000

The $795,000 includes paid amount $750,000 and the remaining amount is $45,000 reflect the mortgage amount

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