The Federal Monuments Commission began operations for the fiscal period. Show in general journal form all entries that should be made in budgetary and proprietary accounts of the agency to record the following events:

A. The Congress passed, and the President signed, a one-year appropriation for fiscal year 2016 for the Monuments Commission in the amount of $30,000,000.

B. The OMB notified the agency of the following apportionments of the 2016 appropriation: first quarter, $8,000,000; second quarter, $8,000,000; third quarter, $7,000,000; and fourth quarter, $7,000,000.

C. The Commission Director allotted $1,500,000 for the operations of October 2016.

D. Commitments for goods and services not yet ordered or received were recorded in the amount of $1,300,000.

E. Purchase orders and contracts for services were recorded for the month of October 2016 in the amount of $1,250,000.