James & Partners found that Mansfield Town also maintained its books so as to prepare fund accounting statements and prepare worksheet adjustments in order to prepare government$-$wide statements. Below are certain relevant information with regards to that matter for Mansfield Town: First, as for the current fiscal year, Mansfield Town levied property taxes in the amount of $$12,000,000.$ At year$-$end, $$540,000$ of the taxes had not been collected. It was estimated that $$370,000$ of that amount would be collected during the $60$ days after the end of the fiscal year and that $$52,000$ would be collected after that time and the balance would be uncollectible. Mansfield Town had recognized the maximum of property taxes allowable under modified accrual accounting. Secondly, General Fund transfers in included $$1,120,000$ from an Enterprise Fund. In the Statement of Revenues, Expenditures, and Changes in Fund Balances, General Fund transfers out included $$540,000$ to a Debt Service Fund and $$450,000$ to a Special Revenue Fund. Thirdly, Mansfield Town computed that an additional $$145,000$ should be accrued for compensated absences$,$ in addition to the expenditures allowed under modified accrual accounting. Finally, $$154,000$ of property taxes had been deferred at the end of the previous year and was recognized under modified accrual as revenue in the current year. Based on the above information about Mansfield Town, $($a$)$ Mr$.$ James has asked Harry to prepare, in journal form, worksheet adjustments for each of the following four situations above. $($b$)$ In order to assess Harry$$s understanding on this matter, Mr James also asked Harry to write a report to explain the process with which $($i$)$ government wide statement of net position and $($ii$)$ government wide statement of activities, are constructed.