The following is a summary of transactions affecting the CTTAs intelligence-gathering material appropriation for the year ended September 30, 2013. Prepare a statement of budgetary resources. Assume that all resources not obligated by year-end are not available for future obligation.

1. The CTT received an appropriation of $400,000.

2. The OMB apportioned to the agency the entire amount that Congress appropriated.

3. To keep control over its rate of expenditures, the agency used an allotment system. During the year, the entire apportionment was allotted.

4. Commitments placed during the year for intelligence-gathering materials totaled $390,000.

5. Purchase orders issued against the commitments totaled $375,000.

6. Of the intelligence-gathering materials ordered, $360,000 worth was delivered this year; the remaining $15,000 worth will be delivered next year. The delivered materials were accepted and placed in inventory.

7. During the year, intelligence-gathering materials worth $140,000 were consumed in operations.

8. The CTT sent a disbursement schedule to the Treasury requesting payment of the invoice for $360,000 received from the vendor.

9. The Treasury later notified the CTT that the invoice had been paid

What would the journal entries look like?