The ABC Agency, a unit of the Department of State, was established October $1,2021.$ It is financed by an appropriation from Congress. Following are the transactions of the agency during October $2021$:

October $1$ The agency received a certified copy of an appropriation warrant from the Department of the Treasury for $$900,000.$

October $1$ The entire appropriation of $$900,000$ was apportioned by the OMB.

October $1$ Of the amount apportioned, $$450,000$ was allotted to the agency by the Department of State to finance its October operations.

October $4$ The agency ordered equipment at an estimated cost of $$275,000.$

October $14$ The equipment arrived, together with an invoice for $$300,000.$ The equipment was accepted at the price charged, because the contract permitted a $10$ percent cost overrun.

October $24$ The agency sent a disbursement schedule to Treasury requesting payment of the following items.

Equipment $$300,000$

Salaries $75,000$

Utilities $20,000$

October $27$ Treasury notified the agency that all items on the disbursement schedule had been paid.

October $31$ The agency recorded depreciation of $$5,000$ on the equipment.

October $31$ The agency accrued $$50,000$ unpaid salaries for October.

Use the preceding information to

Prepare a balance sheet

Prepare a statement of net costs

Prepare a statement of changes in net position

Prepare a statement of budgetary resources