The following transactions and events of the White House occurred during the month of October 2016:

1. The White House received a warrant for its fiscal 2017 appropriation of $2,800,000.

2. The Office of Management and Budget apportioned $650,000 to Able Agency for the first quarter of the 2017 fiscal year.

3. The White House's chief executive allotted $600,000 of the first-quarter appropriation apportionment.

4. Obligations incurred during the month for equipment, materials, and program costs amounted to $130,000.

Required Steps

Record the following transactions and events of the White House that occurred during the month of October 2016. (Record the Journal Entries)