The Central Think Tank (CTT) receives a separate appropriation from Congress for the acquisition of advanced intelligence-gathering materials. The following is a summary of transactions affecting the CTT's intelligence-gathering material appropriation for the year ended September 30, 2013. Prepare journal entries to record these transactions; state which entries are budgetary and which are proprietary. Also, prepare a statement of budgetary resources. Assume that all resources not obligated by year-end are not available for future obligation.