Dorris City has the following balances and activity in its governmental capital assets for the fiscal year ended June 30, 2021.

Beginning balance = $500 for capital assets and $125 for accumulated depreciation

Purchases for capital outlay = $250

Depreciation expense = $100

Capital assets sold for $25 with a historical cost of $35 and accumulated depreciation of $30

What journal entries would be needed to reconcile governmental funds' fund balance and change in fund balance to government-wide governmental activities net position and change in net position?