Landon County reports all capital asset activities used in general government operations in its general fund. The following changes related to capital assets occurred during 2013:

Capital assets were acquired for cash, and $150,000 in cash was received from the sale of capital assets during 2013.
Required
How will the above information be reported in the government-wide and governmental funds financial statements?

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Beginning Increases Decreases Ending $(382.000) $3.268,000 Accumulated depreciation (1,300,000) (225,000) 250,000 (1,275,000) Capital assets, net..$1,900,000 $225,000 $(132,000) $1,993,000 $3,200.000 $450,000