Instructions: Use this template to complete your work for L15 Federal Government Journal Entries. Widen columns as needed to accommodate entries. Budgetary Accounting A. Date Account Appropriation Released B. Date C. Unappropriation Authority Account Unapportioned Authority Apportionments Proprietary Accounting A. Debit $ 16,000,000.00 $ 16,000,000.00 Credit Date Account Fund Balance - Treasury Account $ Debit 16,000,000.00 Credit Unexpected Appropriation Account $ 16,000,000.00 Debit Credit $ 4,000,000.00 $ 4,000,000.00 Date Allotments Account Debit Credit Apportionments $ 3,960,000.00 $ 3,960,000.00 D. Date Account Debit Credit Allotments $ 3,712,000.00 Obligations-Undelivered Orders $ 3,712,000.00 E. Date F. Date G. Account Debit Credit Obligations Undelivered Orders $ 3,475,000.00 Expended Appropriation $ 3,475,000.00 Account B. Date Account No Journal Entry C. Date Account Apportionment Account Allotment -Program Units Accounts Debit Credit $ Debit 3,960,000.00 Credit $ 3,960,000.00 D. Date Account Allotment - Program Units Accounts Obligations - Undelivered Orders $ Debit 3,712,000.00 Credit $ 3,712,000.00 E. Date Account Debit Credit Supplies $ Services $ 500,000.00 2,975,000.00 Accounts Payable $ 3,475,000.00 F. Debit Credit Date Account Debit Operating Expenses - Program Units Supplies $ 417,000.00 417,000 G. Date Account Debit Credit Date Account Credit Debit Credit