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Accounting for acquisition and use of materials and supplies On November 1, 2022, a federal agency had the following balances in two of its accounts: The budgetary account Allotments-realized resources had a credit balance of $250,000 and the proprietary account Fund balance with Treasury had a debit balance of $800,000. The following transactions occurred in November and December, regarding a single purchase of materials: 1. The agency's inventory control department sent a purchase request to the purchasing department to order materials at an estimated cost of $140,000. 2. After soliciting competitive bids, the purchasing department ordered the materials at a cost of $150,000 3. The materials arrived, together with an invoice for $150,000. After inspection, the materials were accepted. 4. A disbursement schedule was sent to Treasury requesting payment of the invoice. 5. Treasury notified the agency that the invoice was paid. 6. To prepare its quarterly financial statements, the agency took an inventory and found that $35,000 of the materials were still on hand. a) Prepare the budgetary journal entries needed to record the above transactions. Enter accounts in order of magnitude (largest to smallest amounts), debits first. If no entry is necessary, select 'No debit (or credit) entry needed' in the account fields and enter O in the amount fields. Account Debit Credit 0 1. To record request for materials, 0 0 0 0 0 0 2. To obligate funds for purchase order placed. 0 0 3a. To record receipt of materias and supplies.