Selected governmental fund data from the City of Miller$$s Cove is presented below $($all amounts are in thousands of dollars$)$:$$

Expenditures $$ Capital Outlay..................................................................... $$3,500$

Expenditure $$ Debt Service $$ Principal............................................................ $200$

Expenditure $$ Debt Service $$ Interest.............................................................. $200$

Other financing sources $$ proceeds from sale of land....................................$\mathrm{.}120$

Other financing sources $$ bonds principal.................................................. $1,000$

Other financing sources $$ premium on bonds................................................ $100$

Transfers from the General Fund.................................................................... $650$

Transfer to the Debt Service Fund.................................................................. $650$

Transfer to the Enterprise Fund..................................................................... $250$

Revenue $$ Property Taxes.......................................................................... $1,500$

Increase in compensated absences reported as general long$-$term liabilities..... $23$

Additional information:

$1.$ Land sold had a book value of $$25,000.$

$2.$ Deferred property taxes were $$10,000$ at the beginning of the year. Deferred property taxes at the end of the year were $$12,000.$

$3.$ All of the compensated absence liabilities relate to the education function.

a$.$ Requirement: Prepare the CAPITAL ASSET RELATED worksheet adjustments that would be needed to convert the following governmental fund data to governmental activities data for the government$-$wide statements.

b$.$ Requirement: Prepare the LONG$-$TERM LIABILITY RELATED worksheet adjustments that would be needed to convert the following governmental fund data to governmental activities data for the government$-$wide statements.

c$.$Requirement: Prepare the REVENUE worksheet adjustments that would be needed to convert the following governmental fund data to governmental activities data for the government$-$wide statements.

d$.$ Requirement: Prepare the EXPENSE worksheet adjustments that would be needed to convert the following governmental fund data to governmental activities data for the government$-$wide statements.

e$.$ Requirement: Prepare the INTERFUND ELIMINATIONS worksheet adjustments that would be needed to convert the following governmental fund data to governmental activities data for the government$-$wide statements.