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 RESOURCES COMMISSION

Pre-closing Trial Balance September 30, 2017

Proprietary accounts:

Accounts Payable $ 152,000

Accumulated DepreciationPlant and Equipment 5,368,000 .

Appropriations Used 4,518,000

Fund Balance with Treasury2017 ?

Operating Materials and Supplies 81,000

Cumulative Results of Operations10/1/16 1,027,000

Operating/Program Expenses 2,168,000

Depreciation and Amortization 768,000

Plant and Equipment 8,129,000

Unexpended Appropriations2017 428,000

Budgetary accounts: Other Appropriations Realized2017 ?

Expended Authority2017 4,518,000

Undelivered Orders2017 328,000

Allotments2017 118,000

a. Complete the following Pre-Closing Trial Balance.