One amount is missing in the following trial balance of proprietary accounts, and another is missing from the trial balance of budgetary accounts of the Save Our Resources Commission 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.

SAVE OUR RESOURCES COMMISSION
Preclosing Trial Balance
September 30, 2020

Proprietary accounts:
Accounts Payable ..........................................................................................$ 134,000
Accumulated Depreciation—Plant and Equipment ..................................5,350,000
Appropriations Used .....................................................................................4,500,000
Fund Balance with Treasury—2020 ...........................................................................?
Operating Materials and Supplies ....................................................................63,000
Cumulative Results of Operations—10/1/19 .............................................1,009,000
Operating/Program Expenses .....................................................................2,150,000
Depreciation and Amortization ......................................................................750,000
Plant and Equipment ....................................................................................8,111,000
Un-expended Appropriations—2020 ............................................................410,000
Budgetary accounts:
Other Appropriations Realized—2020 .....................................................................?
Expended Authority—2020 .........................................................................4,500,000
Undelivered Orders—2020 ............................................................................310,000
Allotments—2020 ............................................................................................100,000

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 2020. Clearly label your computations and show all work in good form.
c. In general journal form, prepare entries to close the budgetary accounts as needed and to close the operating statement proprietary accounts.