Given the following information prepare all adjustments in journal entry form to convert the Governmental funds to the accrual method in order to prepare Government-Wide financial statements for year-ended December 31, 2018 Governmental Funds had the following fixed assets: Date Acquired Cost Life Salvage value Jan. 1, 2014 $600,000 10 years $50,000 Jan. 1. 2015 200,000 5 years July 1, 2018 300,000 6 years