The Town of Southwick Fire Department had the following transactions. Prepare journal entries to record them.
a. Placed a purchase order in the amount of $12,000 for department uniforms.
b. Placed a purchase order with a car dealer to replace the fire department's attack truck. The expected cost of the truck is $92,000.
c. The fire attack truck was delivered to town officials with an invoice of $94,500. The invoice was approved and paid.
d. Unfortunately, some of the uniforms ordered in Transaction 1 were backordered and could not be shipped. However, uniforms that were expected to cost $8,000 were received along with an invoice for $7,900. The invoice was paid when received.
e. The remaining uniforms that were ordered in Transaction 1 were received. The invoice in the amount of $4,000 was paid.
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