Assemble the following from previous continuous problems: (1) the governmental funds Balance Sheet and Statement of Revenues. Expenditures, and Changes in Fund Balances from Section 5-C; (3) the proprietary funds Statement of Net Assets and Statement of Revenues. Expenses, and Changes in Fund Net Assets from Section 6-C. Required: Start a worksheet for adjustments, using the trial balance format illustrated in the text (i.e. list accounts with debit balances first, then accounts with credit balances). Enter the balances from the governmental funds financial statements prepared for Section 5-C. When doing this, follow the following guidelines: Net Assets: Use a single account for net assets (which will include the beginning balance of all fund balance accounts). Intergovernmental Revenues: When setting up the worksheet set up separate lines for the intergovernmental revenues as follows: Capital Assets: It is not necessary to set up separate lines for different classes of capital (fixed) assets or accumulated depreciation (simply use-one row for Capital Assets and another for Accumulated Depreciation) Confirm that the total debits and credits equal. Assemble the following from previous continuous problems: (1) the governmental funds Balance Sheet and Statement of Revenues. Expenditures, and Changes in Fund Balances from Section 5-C; (3) the proprietary funds Statement of Net Assets and Statement of Revenues. Expenses, and Changes in Fund Net Assets from Section 6-C. Required: Start a worksheet for adjustments, using the trial balance format illustrated in the text (i.e. list accounts with debit balances first, then accounts with credit balances). Enter the balances from the governmental funds financial statements prepared for Section 5-C. When doing this, follow the following guidelines: Net Assets: Use a single account for net assets (which will include the beginning balance of all fund balance accounts). Intergovernmental Revenues: When setting up the worksheet set up separate lines for the intergovernmental revenues as follows: Capital Assets: It is not necessary to set up separate lines for different classes of capital (fixed) assets or accumulated depreciation (simply use-one row for Capital Assets and another for Accumulated Depreciation) Confirm that the total debits and credits equal