The fire department of a certain city received an appropriation in the amount of $13,000,000 for the fiscal year ended december 31, 2016. during the month ended january 31, 2017, the following transactions occurred: (a) purchase orders were issued in the amount of $480,000; (b) purchase orders, related to (a) above, were filled in the amount of $380,000; the related invoice amount was $368,000; invoices were paid in the amount of $350,000; (c) salaries were accrued and paid in the amount of $575,000; (d) the appropriation was increased in amount of $100,000. the amount available for the fire department as of january 31, 2017 would be: