a$.$ Deferred Tax Revenue at the beginning of the year of $$30,000$ was collected $90$ days after fiscal $2022$ and charged to Tax Revenue.

b$.$ Property, plant and equipment with a cost of $$3,500,000$ at the beginning of the year is not included on this statement.

Accumulated depreciation associated with these items at July $1,2022$ was $$1,200,000.$

c$.$ $$150,000$ of Expenditures for Schools was for snow equipment.

d$.$ Depreciation for the current year for equipment is $$250,000$ and requires a separate expense.

e$.$ Unrecorded liabilities for pensions at the beginning of the year was $$200,000$ and at the end of the year was $$360,000.$ This is a general or other expense.

f$.$ Bonds Payable at June $30,2022$ are $$850,000,$ and $$50,000$ of Expenditures for Other this year is for interest paid which should be a separate expene.

Another $$25,000$ of interest needs to be accrued at year end. Bonds paid during the current year were $$100,000$ and are included in Expenditures for Other,

making the June $30,2023$ balance of Bonds Payable $$750,000.$

Prepare on the worksheet above adjustments showing the conversion for government wide statements and the government$-$wide balances.

Not everything has been mentioned in 'a through $f.\text{'}$