(Worksheet Adjustments for Selected Accounts) Presented here is a partial list of accounts for the total governmental funds of the City of Bukowy. What worksheet adjustments would be required to convert this information to information that the city needs for preparing its government wide financial statements for 20X3? The city uses the consumption method to account for materials and supplies.

Inventory of Materials and Supplies, January 1 ................ $ 300,000

Inventory of Materials and Supplies, December 31 ............. 278,000

ExpendituresCapital OutlayBuildings .................... 4,000,000

ExpendituresCapital OutlayStreets and Roads ............ 8,300,000

ExpendituresCapital OutlayLeased Equipment ............ 800,000

Other Financing SourcesBond Anticipation Notes ........... 12,000,000

Other Financing SourcesCapital Leases .................... 740,000

Buildings, January 1 ....................................... 30,000,000

Streets and Roads, January 1 ................................ 80,000,000

Equipment, January 1 ...................................... 10,800,000

Useful LifeAll Buildings ................................. 15 years

Useful LifeStreets and Roads ............................. 30 years

Useful LifeAll Equipment ................................ 5 years

No capital assets were sold during the year. No depreciation expense is reported on capital assets acquired in the current year. Accrued interest payable on the capital lease at December 31 was $22,000. Accrued interest payable on the bond anticipation notes was $480,000.