Hello can someone help me complete the boxes and explanation if possible?

Vaughn issued an 9%.10-year 32.000.000 bond to build a monorail mass transit system. The city received 31.764.131 cash from tl' bond issuance on January 1. 2025. The bond yield is 11%. Interest is paid annually on December 31 of each year. Disclosure information about capital assets is reported below. Disclosure of Information about Capital Assets for the Year Ending December 31, 2025 Primary Government Beginning Endingr Governmental' Activities Baiance Additions Retirements Balance Land 3500.000 5500.303 Building 260.000 260.303 Machinery and Equipment 950.000 ${225.000} 725.303 Construction in Progress $1.510.000 1.510.303 Infrastructure 450.000 450.303 Totals at historical cost 52.660000 51.510000 ${225.000} 539155.303 Less accumulated depreciation Building {191.000} {53.750} {249.750} Machinery and Equipment {235.000} {75.650} 139.000 [171.650} Infrastructure {50.000} {34.100} {34.100} Total accumulated depreciation ${476.000} $153500} 3139.000 $[505.500} Governmental activities capital assets. net $2,184.000 $1.31.500 ${86.000} 53.439500 Depreciation expense charged to governmental activities as follows: Public Safety $55,000 General Government 72,000 Highways and Streets 24,000 Sanitation 17,500 $168,500 Vaughn's governmental funds financial statements are as follows: Vaughn Governmental Funds Fund Balance Sheets at December 31, 2025 Capital Debt Total Projects Service Governmental Fund Fund Funds General Monorail Term Bond Assets Fund Fund Fund Cash $65,000 $301,000 $- $366,000 Interest Receivable 11,000 3,000 14,000 Investments 98,000 1,255,000 98,000 1,451,000 Property Tax Receivable 190,000 190,000 Total Assets $353,000 $1,567,000 $101,000 $2,021,000Liabilities and Fund Balance Vouchers Payable $72,000 $49,000 $121,000 Total Liabilities $72,000 $49,000 $- $121,000 Fund Balances: Restricted for: Capital projects 1,518,000 1,518,000 Debt Service 101,000 101,000 Assigned for encumbrance 193,000 193,000 Unassigned 88,000 88,000 Total Fund Balance 281,000 1,518,000 101,000 1,900,000 Total Liabilities and Fund Balances $353,000 $1,567,000 $101,000 $2,021,000 Vaughn Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances for the Year Ended December 31, 2025 Capital Debt Total Projects Service Governmental Fund Fund Funds General Monorail Fund Term Bond FundRevenues Property Taxes $525,000 $50,000 $575,000 Licenses and Permits* 150,000 150,000 State Grant-highways and streets 250,000 $1,000,000 250,000 Intergovernmental-state grant 1,000,000 Charges for Services (general 130,000 government) 130,000 Investment Earnings 75,000 75,000 Total Revenue $1,130,000 $1,000,000 $50,000 $2,180,000 Expenditures Public Safety $500,000 $500,000 General Government 300,000 300,000 Highways and Streets 130,000 130,000 Sanitation 70,000 70,000 Debt Service Interest $180,000 180,000 Capital Outlay $1,510,000 1,510,000 Total Expenditures $1,000,000 $1,510,000 $180,000 $2,690,000 Excess (deficiency) of revenues over expenditures $130,000 ($510,000) ($130,000) ($510,000)Other FinancingSources [Uses] Proceeds from long-term capital clebt $1,264,431 $1,764,431 Transfers in $180,000 180,000 Transfers out ${180,000} {180,000} Total other $030,000} $1,?64,401 $180,000 $1,754,401 Specialltems Proceedsfrom sales ofequipment $115,000 $115,000 Net change in fund balance 65,000 1,254,431 50,000 1,369,431 Fund balancebeginning 189,000 263,569 78,000 530,509 Fund balanceending $254,000 $1,518,000 $128,000 $1,900,000 \" Revenues from licenses and permits are assigned to highways and streets {$100,000} and to the general government [$50,000]. Using the information above, prepare the statement of activities and the statement of net position on a governmentwide basis [using full accrual accounting]. The beginning fund balance in the government-wide Statement of Net Position is $2,714,569. {Roundanswers to 0 decimal places. as. 5,125.) \f