Assume a federal agency has the following events:

1. Receives a warrant from the Treasury notifying the agency of appropriations of $3,600,000.
2. OMB apportions one-fourth of the appropriation for the first quarter of the year.
3. The director of the agency allots $875,000 to program units.
4. Program units place orders of $600,000.
5. Supplies ($120,000) and services ($420,000) are received during the first quarter. Supplies of $100,000 were used in the quarter. Accounts payable were paid in full.

Required:

Prepare any necessary journal entries to reflect the events described above. Identify whether the entry is a budgetary or proprietary type.