A city government adds street lights within its boundaries at a total cost of $396,500. The lights should burn for at least 13 years but can last significantly longer if maintained properly. The city sets up a system to monitor these lights with the goal that 97 percent will be working at any one time. During the year, the city spends $51,000 to clean and repair the lights so that they are working according to the specified conditions. However, it spends another $95.400 to construct lights for several new streets in the city. a. Prepare the entries assuming infrastructure assets are capitalized with depreciation recorded. b. Prepare the entries assuming infrastructure assets capitalized with government using the modified approach. Complete this question by entering your answers in the tabs below. Required A Required B Prepare the entries assuming infrastructure assets are capitalized with depreciation recorded. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet