at the bottom is the question to answer

Normal No Spacing Heading P144 (Balance Sheet Conversion Worksheet-Governmental Activities) Presented here is the total column of the governmental funds balance sheet of Ravenscroft County, Iowa, for the year ended December 31, 20x9. Ravenscroft County Governmental Funds Balance Sheet December 31, 20X9 Total Assets Cash. $ 850.000 Investments 1,890,000 Due from other governments. 600,000 Due from Capital Projects Fund 56,000 Taxes receivable-Delinquent (net) 12,000,000 Accrued interest receivable 34.000 Inventory of materials and supplies 27.200 Total Assets $15.457,200 Liabilities Vouchers payable.. $ 324,000 Accrued salaries and wages payable 99.000 Contracts payable - Retainage. 57.000 Due to Enterprise Fund 12,000 Due to Special Revenue Funds 56,000 Total Liabilities 548.000 Deferred Intlows of Resources Deferred tax revenues. 1.526,000 Deferred capital grant revenues 600,000 Total Deferred Inflows of Resources, 2.126,000 Fund Balances Nonspendable 27,200 Restricted 1.550.800 Assigned 200,000 Unassigned 10.975,200 Total Fund Balances 12,783.210 Total Liabilities, Deferred Inflows or Resources, and 515,457,200 Fund Balance 1. Both the deferred capital grant and the deferred tax revenues were deferred because resources were not collected soon enough to be considered available. 2. Interest payable on bonds at the beginning of the fiscal year was $100,000. At year end, it was $125,000 3. The discount on bonds (below) is amortized over a 10-year term. 4. The ending GCA balances were: Balance Land $ 2,000,000 Buildings..... 23,000,000 Accumulated Depreciation Buildings 5.000.000 Furniture and Equipment 11,500,000 Accumulated Depreciation - Furniture and Equipment 2.500.000 Library Books 352,000 Construction in Progress 1.000.00 5. The ending GLTL. balances were: Balance Bonds Payable $22,000,000 Discount on Bonds 3,000,000 Capital Leases Payable 2.S01000 Claims and Judgments Payable 4,500,000 anal Information Required Prepare the governmental activities balance sheet conversion worksheet for Ravenscroft County. Iowa, for December 31, 20X9