Pre-closing Trial Balance

September 30, 2017

Proprietary accounts:

Account Payable$134000

Accumulated Depreciation-plant and Equipment5,350,000

Appropriation used 4,500,000

Fund Balance with Treasury-2017?

Operation Materials and supplies$63,000

Cumulative Results of operations- 10/1/2016$1,009,000

Operating/Program Expenses$2,150,000

Depreciation and amortization$750,000

Plant and Equipment8,111,000

Unexpended Appropriations- 2017410,000

Budgetary Accounts:

Other Appropriation Realized-2017?

Expended Authority- 20174,500,000

Undelivered Orders - 2017 310,000

Allotments-2017100,000

17-18Federal Commission Financial Statements.Use the data from Problem 17-17 for this assignment. In completing the assignment assume that all assets areentity assets,Fund Balance with Treasury is anintragovernmental asset,and all other assets aregovernmental.Also, assume that Other Appropriations Realized2016 were zero.

Required

In good form, prepare the following statements for the Save Our Resources Commission for 2017:

1. A statement of budgetary resources usingIllustration 17-17as an example.
2. A statement of changes in net position usingIllustration 17-16as an example.
3. A balance sheet usingIllustration 17-15as an example.