The commission processed wages and benefits through wages payable in the amount of $$712,000.$

Unexpended appropriations were reclassified to expended appropriations for the items above.

Accounts payable of $$2,560,000$ and wages payable of $$722,000$ were paid by Treasury.

Unused supplies on hand totaled $$203,000$ at December $31.$

Depreciation for the quarter is $$81,000.$

Required:

a$.$ Prepare journal entries in the proprietary accounts for the events described above.

b$.$ Prepare a Statement of Changes in Net Position for the quarter ended December $31.$

c$.$ Prepare a Balance Sheet as of December $31.$

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Prepare a Statement of Changes in Net Position for the quarter ended December $31.$