The following transactions occurred at XYZ Agency:Received appropriation amounting to P1,000,000. Breakdown is as follows: P400,000 for capital outlays, P300,000 for personnel services and P300,000 for maintenance and other operating expenses.Received allotment from DBM amounting to P800,000. Breakdown is as follows: P300,000 for capital outlays, P200,000 for personnel services and P100,000 for maintenance and other operating expenses.Incurred the following obligations: Employment contracts amounting to P150,000. Repairs and maintenance amounting to P75,000. Purchase of computer for office use amounting to P150,000.Receipt of Notice of Cash Allocation amounting to P325,000.Accrual of salaries amounting to P150,000 salaries upon approval of payroll. Breakdown is as follows: Salaries and Wages P100,000, PERA P50,000, GSIS P5,000, PHIC P3,000, Pag-ibig P3,000, Withholding taxes P20,000.Granting of cash advance for payrollRemittance of GSIS, PHIC and Pag-ibig.Receipt of billing for repairs and maintenance services. Breakdown is as follows: Gross amount billed P75,000, Withholding taxes P5,000.Payment of amount owed to supplier of repairs and maintenance servicesReceipt of Tax Remittance Advice and remittance of all taxes withheld.Billing of rental fees amounting to P150,000Collection of P150,000 billed rental and remittance to the National Treasury.Reversion of unused NCAQUESTIONS:How much is the unreleased appropriations for capital outlay?-And why is it 100,000?How much is the unobligated allotment for personnel services?-And why is it 100,000?How much is the unobligated allotment for maintenance and other operating expenses?-And why is it 25,000?How much is the Not yet Due and Demandable Obligations?-And why is it 75,000?How much is the Revenue and Expenses Summary closed to Accumulated Surplus/Deficit?-And why is it 0?Provide complete solutions showing how you arrive at that answer.