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.

c$.$ Prepare journal entries to close the budgetary accounts as needed and to close the operating statement

proprietary accounts.