Answer to Question 1
a. Budgetary
Other appropriations realized 2,000,000
Unapportioned authority 2,000,000
Proprietary
Fund balance with Treasury 2,000,000
Unexpended appropriations -
Appropriations received 2,000,000
b. Budgetary
Unapportioned authority 500,000
Apportionments 500,000
c. Budgetary
Apportionments 500,000
Allotments - realized resources 500,000
d. Budgetary
Allotments - realized resources 300,000
Undelivered orders obligations, unpaid 300,000
e. Budgetary
Undelivered orders obligations, unpaid 300,000
Allotments - realized resources 24,000
Delivered orders obligations, unpaid 324,000
Proprietary
Buildings 324,000
Accounts payable 324,000
Unexpended appropriations - used 324,000
Expended appropriations 324,000
f. Proprietary
Accounts Payable 324,000
Disbursements in transit 324,000
g. Budgetary
Delivered orders obligations, unpaid 324,000
Delivered orders obligations, paid 324,000
Proprietary
Disbursements in transit 324,000
Fund balance with Treasury 324.000
h. Proprietary
Program costs - depreciation 16,200
Accumulated depreciation 16,200
Answer to Question 2
cash basis accounting