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.

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Inventory of Materials and Supplies, January 1 Inventory of Materials and Supplies, December 31 Expenditures-Capital Outlay-Buildings..... Expenditures-Capital Outlay-Streets and Roads Expenditures-Capital Outlay-Leased Equipment Other Financing Sources-Bond Anticipation Notes Other Financing Sources-Capital Leases Buildings, January 1 Streets and Roads, January 1 Equipment, January 1 Useful Life All Buildings Useful Life-Streets and Roads Useful Life-All Equipment... ******** ***... ***** $ 300,000 278,000 4,000,000 8,300,000 800,000 12,000,000 740,000 30,000,000 80,000,000 10,800,000 15 years 30 years 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. 16 thain infan