I only need help figuring the balance sheet here. Thank you!

Assume the Federal Interstate Commission began the fiscal year with the following account balances: FEDERAL INTERSTATE COMMISSION Trial Balance October 1, 2020 Debits Credits Fund Balance with Treasury $ 760,000 Supplies 107,000 Equipment 1,363,000 Accumulated Depreciation $ 483,000 Accounts Payable 129,000 Wages Payable 84,000 Cumulative Results of Operations 1,534,000 $2,230,000 $2,230,000 1. Congress passed a spending bill providing $16,700,000 to fund the agency's operations for the year. 2. During the first quarter the commission processed the following items for payment (all items were paid by Treasury in the first quarter). Accounts payable Wages payable Salaries and benefits Supplies Contracted services Grants Equipment Total $ 129,000 84,000 502,000 514,000 1,700,000 970,000 570,000 $4,469,000 3. Unpaid wages at the end of the quarter totaled $32,000. 4. In addition to the items paid in item 2, the commission received supplies of $19,000 and contracted services of $77,000 that are to be processed for payment in January 5. Unused supplies on hand totaled $228,000 at December 31. 6. Depreciation for the quarter is $74,000. Required: a. Prepare journal entries in the proprietary accounts for the events described above. b. Prepare a Statement of Changes in Net Position for the quarter ended December 31. (Assume the amount of appropriations used is $3,944,000.) FEDERAL INTERSTATE COMMISSION Balance Sheet As of December 31, 2020 Assets: Intragovernmental: Fund Balance with Treasury Governmental: 228,000 Supplies Equipment (Net of Accumulated Depreciation) $ 228,000 Total Assets Liabilities: Accounts Payable Wages Payable 32,000 Net Position: Net Position: Unexpended Appropriations Cumulative Results of Operations 12,756,000 1,711,000 Total Liabilities and Net Position $14,499,000