Fund balance with U.S. Treasury. One amount is missing in the following trial balance of proprietary accounts, and another is missing from the trial balance of budgetary accounts of a certain agency of the federal government. This trial balance was prepared before budgetary accounts were adjusted, such as returning unused appropriations. The debits are not distinguished from the credits.

Required
a. Compute each missing amount in the pre-closing trial balance.
b. Compute the net additions (or reductions) to assets other than Fund Balance with Treasury during fiscal year 2011. Clearly label your computations and show all work in goodform.

FEDERAL AGENCY Pre-closing Trial Balance September 30, 2011 Proprietary accounts: Accounts Payable Accumulated Depreciation-Plant and Equipment $ 2,300,000 2,600,000 Appropriations Used Fund Balance with Treasury-2011 Operating Materials and Supplies Cumulative Results of Operations-10/1/10 4,500,000 2,700,000 7,700,000 Operating/Program Expenses Depreciation and Amortization Plant and Equipment Unexpended Appropriations-2011 Budgetary accounts: Other Appropriations Realized-2011 Expended Authority-2011 4,150,000 1,150,000 8,900,000 2,100,000 4,500,000 Undelivered Orders-2011 1,500,000 Apportionments-2011 600,000