Fund Balance with U.S. Treasury.One amount is missing in the following trial balance of proprietary accounts, and another is missing from the trial balance of budgetary accounts of the Save Our Resources Commission of the federal government. This trial balance was prepared before budgetary accounts were adjusted, such as returning unused appropriations. The debits are not distinguished from the credits.

Save our Resource Commission

Pre-closing Trial Balance

September 30, 2017

Proprietary accounts:

Account Payable$134000

Accumulated Depreciation-plant and Equipment5,350,000

Appropriation used 4,500,000

Fund Balance with Treasury-2017?

Operation Materials and supplies$63,000

Cumulative Results of operations- 10/1/2016$1,009,000

Operating/Program Expenses$2,150,000

Depreciation and amortization$750,000

Plant and Equipment8,111,000

Unexpended Appropriations- 2017410,000

Budgetary Accounts:

Other Appropriation Realized-2017?

Expended Authority- 20174,500,000

Undelivered Orders - 2017 310,000

Allotments-2017100,000

Required

1. Compute each missing amount in the pre-closing trial balance.
2. Compute the net additions (or reductions) to assets other than Fund Balance with Treasury during fiscal year 2017. Clearly label your computations and show all work in good form.
3. In general journal form, prepare entries to close the budgetary accounts as needed and to close the operating statement proprietary accounts.