$8-9.$ The City of Grinders Switch maintains its books in a manner that facilitates the preparation of fund accounting statements and uses worksheet adjustments to prepare government$-$wide statements. You are to prepare, in journal form. worksheet adjustments for each of the following situations.

General fixed assets as of the beginning of the year, which had not been recorded, were as follows:

Land

Buildings

Improvements Other Than Buildings

Equipment

Accumulated Depreciation, Capital Assets

$ $7\mathrm{.}690\mathrm{.}000$

$33,355,000$

$14,820,000$

$11,554,000$

$25,300,000$

During the year, expenditures for capital outlays amounted to $$7,500,000.$ Of that amount, $$4,800,000$ was for buildings; the remainder was for improvements other than buildings.

The capital outlay expenditures outlined in $(2)$ were completed at the end of the year $($and will begin to be depreciated next year$).$ For purposes of financial statement presentation, all capital assets are depreciated using the straight$-$line method, with no estimated salvage value. Estimated lives are as follows: buildings, $40$ years; improvements other than buildings, $20$ years; and equipment, $10$ years.