Oliver City reported capital assets of $ 4,300,000 and accumulated depreciation of $ 2,000,000 in the governmental activities column of its government- wide statement of net position for the year ended December 31, 2012. The total governmental funds column in Oliver’s calendar year 2013 statement of revenues, expenditures, and changes in fund balances showed that Oliver’s capital outlay expenditures were $ 340,000. Oliver City’s director of finance estimated that total depreciation for 2013 was $ 200,000. Based on this information, prepare journal entries to adjust Oliver’s 2013 fund financial statements so government- wide statements can be prepared.