5. The general fund reports activities related to county buildings and equipment. Following is information concerning these capital assets, for the year ended June 30, 2018.

			Beginning Balance	Increases	Decreases	Ending Balance
Capital Assets, Original Cost			$ 10,000,000	$ 750,000	$ (500,000)	$ 10,250,000
Accumulated Depreciation			$ (2,100,000)	$ (290,000)	$ 320,000	$ (2,070,000)
Capital Assets, Net			$ 7,900,000	$ 460,000	$ (180,000)	$ 8,180,000

Capital assets were acquired for cash, and $120,000 in cash was received from the sale of capital assets during 2018.

Required:

Calculate the following amounts:

a. Government wide statement of activities for the year ended June 30, 2018

General government expense $__________________

Gain or Loss on sale of capital assets $__________________

b. Government wide statement of net position at June 30, 2018

Capital assets, at cost $__________________

Accumulated Depreciation $__________________

Capital Assets, net $__________________

c. Government wide statement of revenues, expenditures, and changes in fund balance, year ended June 30, 2018

Expenditures $__________________

Other financing sources $__________________