Needing help on these two journal entries

4. To recognize contracts for equipment, materials, and leases.

6. To record acceptance of materials and matured rental obligation

Accounting cycle and financial reporting Follawing is a trial balance of the accounts of the Bureau of Bridge Inspection (180B1), a relatively new unit of the Department of Transportation (DOT) as of October 1, 2022. Boll is responsible for overseeing state inspections of bridges constructed with federal funds. It reports program experses by object of account. BOBI does not use commitment sccounting, but does oblgate budgetary resources when it enters into contracts or sends purchase orders to buy capital assets and supplies and materials. It also obligates resources for aperating leases. The following transactions occurred during the month of October 2022: 1. Congress appropriated $1,600,000 for Boevs bridge inspection program activities in fiscal year 2023. 2. OMB natified DOT that it had apportioned the entire amount of BOEl's appropriation. 3. DOT natified BOEl that it had allotted $400,000 of its appropriation for the first quarter of fiscal year 2023. 4. During the manth of October, BOBI entered into the following contracts: BOBl also obligated the full amount of its aperating lesse payments ($72,000) for the first quarter of 2023. 5. Treasury advised e08l that it paid the \$16,000 invoice that 80BI had farwarded for payment befare October 1, 2022. 6. BoEl received the materials and supplies ardered in transaction 4 . However, the invoice was for $41,600 because the supplier sent additional supplies, as permitted by the contract. BOBI accepted the entire shipment. 80BI also recarded as a liability the $24,000 rent due Octaber 1 . 7. BOEl sent a disbursement schedule to Treasury requesting the following payments: 8. Boel sent a disbursement schedule to Treasury requesting salary checks totaling $72,000. 9. Treasury advised Bobl that it had made payments totaling $137,600, pursuant to the schedules forwarded by BOBI in transactions 7 and 8 . 10. To prepare accrual.basis financial statements for the month of October, Boll made adjusting journal entries for the fallowing items: a. To accrue salaries earned in Dctaber but not paid $8,000 b. To recard materials and supplies used $9,600 c. To recard ane month's depreciation an equipment $800 Allotments - realized resources Delivered orders - obligations, unpaid 4. To recognize contracts for equipment, materials, and leases. Undelivered orders - obligations, unpaid Allotments - realized resources Delivered orders - obligations, unpaid 6. To record acceptance of materials and matured rental obligation Accounting cycle and financial reporting Follawing is a trial balance of the accounts of the Bureau of Bridge Inspection (180B1), a relatively new unit of the Department of Transportation (DOT) as of October 1, 2022. Boll is responsible for overseeing state inspections of bridges constructed with federal funds. It reports program experses by object of account. BOBI does not use commitment sccounting, but does oblgate budgetary resources when it enters into contracts or sends purchase orders to buy capital assets and supplies and materials. It also obligates resources for aperating leases. The following transactions occurred during the month of October 2022: 1. Congress appropriated $1,600,000 for Boevs bridge inspection program activities in fiscal year 2023. 2. OMB natified DOT that it had apportioned the entire amount of BOEl's appropriation. 3. DOT natified BOEl that it had allotted $400,000 of its appropriation for the first quarter of fiscal year 2023. 4. During the manth of October, BOBI entered into the following contracts: BOBl also obligated the full amount of its aperating lesse payments ($72,000) for the first quarter of 2023. 5. Treasury advised e08l that it paid the \$16,000 invoice that 80BI had farwarded for payment befare October 1, 2022. 6. BoEl received the materials and supplies ardered in transaction 4 . However, the invoice was for $41,600 because the supplier sent additional supplies, as permitted by the contract. BOBI accepted the entire shipment. 80BI also recarded as a liability the $24,000 rent due Octaber 1 . 7. BOEl sent a disbursement schedule to Treasury requesting the following payments: 8. Boel sent a disbursement schedule to Treasury requesting salary checks totaling $72,000. 9. Treasury advised Bobl that it had made payments totaling $137,600, pursuant to the schedules forwarded by BOBI in transactions 7 and 8 . 10. To prepare accrual.basis financial statements for the month of October, Boll made adjusting journal entries for the fallowing items: a. To accrue salaries earned in Dctaber but not paid $8,000 b. To recard materials and supplies used $9,600 c. To recard ane month's depreciation an equipment $800 Allotments - realized resources Delivered orders - obligations, unpaid 4. To recognize contracts for equipment, materials, and leases. Undelivered orders - obligations, unpaid Allotments - realized resources Delivered orders - obligations, unpaid 6. To record acceptance of materials and matured rental obligation