2. Prepare worksheet entries and post to the worksheet for the following items. Identify each adjustment by the letter used in the problem: a. Record the January 1, 2020 balances of general fixed asset and related accumulated depreciation accounts. The City of Monroe had the following balances [excluding Internal Service Funds): Accumulated Depreciation Totals $67,900,000 $32,000,000 COSt b. Eliminate the capital expenditures shown in the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances. c. Depreciation Expense [governmental activities) for the year totaled $5,130,000