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.

Account

Amount

Proprietary accounts:

No data.

Accounts Payable

134,000

Accumulated DepreciationPlant and Equipment

5,350,000

Appropriations Used

5,350,000

Fund Balance with Treasury2017

?

Operating Materials and Supplies

63,000

Cumulative Results of Operations10/1/16

$1,009,000

Operating/Program Expenses

2,150,000

Depreciation and Amortization

750,000

Plant and Equipment

8,111,000

Unexpended Appropriations2017

410,000

Budgetary accounts:

No data.

Other Appropriations Realized2017

?

Expended Authority2017

4,500,000

Undelivered Orders2017

310,000

Allotments2017

100,000

a. Compute each missing amount in the pre-closing trial balance. Use the Table 1 worksheet.

Account

Debits

Credits

Proprietary Accounts Accounts payable

$134,000

Accumulated depreciation

5,350,000

Appropriations used

4,500,000

Operating materials and supplies

$63,000

Cumulative results of operations2016

1,009,000

Operating/program expenses

2,150,000

Depreciation and amortization

750,000

Plant and equipment

8,111,000

Unexpended appropriations2017

410,000

Total amounts given

Fund balance with treasury2017

Totalsproprietary accounts

$11,421,000

Budgetary Accounts Expended authority2017

$4,500,000

Allotments2017

100,000

Undelivered orders2017

310,000

Total amounts given

4,910,000

Other appropriations realized2017

4,910,000

Totalsbudgetary accounts

$4,910,000

$9,820,000

b. Compute the net additions (or reductions) to assets other than Fund Balance with Treasury during fiscal year 2017. Clearly label your computations and show all work in good form in the cells below. Use the Table 2 worksheet.

Account	Debits	Credits
Appropriations used during FY 2018		$4,500,000
Total expenses during FY 2017 (Note A)
Net increase in cumulative results of operations

c. Complete a statement of budgetary resources. Use the Table 3 worksheet

Save Our Resources Commission Statement of Budgetary Resources for the Year Ended September 30, 2017

Account

Amount

Budgetary resources: Budgetary authority

Status of budgetary resources: Obligations incurred (Note A)

Total status of budgetary resources

Changes in obligated balance: Unpaid obligations, beginning of the year

Obligations incurred

Outlays (disbursements) (Note B)

$4,500,000

Unpaid obligations, end of year

d. Complete a statement of changes in net position. Use the Table 4 worksheet

Save Our Resources Commission Statement of Changes in Net Position for the Year Ended September 30, 2017

Account

Cumulative Results of Operations

Unexpended Appropriations

Beginning balance

Prior period adjustments

Beginning balance, adjusted

Budgetary funding sources: Appropriations received

Appropriations used

Other financing sources

Total financing sources

Net cost of operations

Ending balances

e. Complete a balance sheet. Use the Table 5 worksheet.

Save Our Resources Commission Balance Sheet as of September 30, 2017
Account	Amount
Assets Intragovernmental: Fund balance with treasury2017
Governmental: Operating materials and supplies	63,000
Plant and equipment (net of accumulated depreciation of $5,350,000)	2,761,000
Total assets
Liabilities Accounts payable	$134,000
Net Position Unexpended appropriations	410,000
Cumulative results of operations	2,900,000
Total net position
Total liabilities and net position