(Monthly accounting cycle)

The Bureau of Canine Affairs was established as a part of the Department of Wildlife by an act of Congress and began operations on October 1. Following are the bureau's transactions for its first month of operation.

1. Congress passed and the president approved a $\$ 400,000$ appropriation for the bureau.

2. The Office of Management and Budget apportioned $\$ 350,000$ of this appropriation for use by the bureau.

3. The Secretary of Wildlife allotted $\$ 100,000$ to the bureau for October operations.

4. Purchase orders for equipment and supplies estimated to cost $\$ 70,000$ were requested.

5. An order was placed with the Margaret Company for equipment expected to cost $\$ 25,000$.

6. An order was placed with the Erica Company for supplies expected to cost $\$ 40,000$.

7. The supplies ordered from the Erica Company were received, along with an invoice for $\$ 40,000$.

8. A disbursement schedule was sent to the Treasury requesting payment of Erica's invoice.

9. The Treasury informed the bureau that the Erica Company invoice had been paid.

10. Employees of the agency were paid $\$ 30,000$.

Required: Prepare journal entries to record these transactions.