The following transactions of the Bureau of Shipping Security (BOSS), a unit of the Department of National Security, occurred in fiscal year 2022. 1. BOSS received an appropriation of $3,000,000 for fiscal year 2022. 2. OMB apportioned the entire amount of the appropriation. 3. The secretary of the department allotted $750,000 to provide for BOSS operations during the first quarter of the year. 4. The BOSS planning unit asked the purchasing department to buy a new piece of equipment (estimated cost $190,000) capable of scanning shipping containers. 5. The BOSS purchasing department awarded a contract for $210,000 for the scanning equipment. The purchasing department said the additional cost over the estimate was caused by the need for research to meet the specifications. 6. BOSS received the equipment ordered in the previous transaction, with an invoice for $200,000. The supplier said it was passing along the savings resulting from a breakthrough on the research. 7. BOSS sent a disbursement schedule to the Treasury, requesting payment of the $200,000 invoice. 8. The Treasury notified BOSS that the invoice for $200,000 had been paid. 9. BOSS recorded 6 months depreciation ( $10,000) on the equipment. a) Prepare the budgetary journal entries needed to record the 2022 transactions. Enter accounts in order of magnitude (largest to smallest amounts), debits first. If no entry is necessary, select 'No debit (or credit) entry needed' in the account fields and enter 0 in the amount fields.

b) Prepare the proprietary journal entries needed to record the 2022 transactions. Enter accounts in order of magnitude (largest to smallest amounts), debits first. If no entry is necessary, select 'No debit (or credit) entry needed' in the account fields and enter 0 in the amount fields.