Need help w/ adjusting and closing entries for chapter 9. Attached hints and check figures.

Chapter 9 Adjusting and Closing Entries for Governmental Activities, Governmentwide Level; Preparation of Government-wide and Major Fund Financial Statements a. Prior to preparing financial statements at the end of FY 2014, it is necessary to record depreciation expense for the year for governmental activities at the government-wide level. Based on general capital assets assigned to specific functions, depreciation expense related to equipment and infrastructure is allocated to functions as shown below: General Government Public Safety Public Works Health and Welfare Culture and Recreation Totals Equipment $ 42,348 220,212 84,696 21,168 55,056 $423,480 Infrastructure $118,344 $118,344 In addition, depreciation expense for buildings in the amount of $188,000 is allocated to functions according to the percentage of total floor space of buildings used by each function. The Public Works director has provided the following information for the current year: General Government Public Safety Public Works Health and Welfare Culture and Recreation Total Percentage of Building Floor Space Used 20% 35 22 10 13 100% Required: [Para. 9-a] Record depreciation expense for the year 2014 in the governmental activities general journal at the government-wide level. Round all amounts to the nearest whole dollar. Verify accuracy of the adjusting entries and post to the general ledger by clicking [Post Entries]. b. Although closing entries were made in each fund in Chapters 4 through 7 of this cumulative problem, they have not yet been recorded at the government-wide level. Required: Closing Entries. Record the journal entries required on December 31, 2014, to close all temporary accounts for governmental activities at the government-wide level. These entries should also recognize changes in the accounts Net PositionNet Investment in Capital Assets, Net PositionRestricted for Public Safety (see General Fund), Net PositionRestricted for Capital Projects, and Net PositionRestricted for Debt Service. For each account to be closed or reclassified, be sure and click on the check mark for [Closing Entry] and that \"Closing Entries\" appears in the [Transaction Description] box. Post the closing entries to the general ledger by clicking on [Post Entries]. Please remember that before closing the City of Smithville, you must click on [File], and [Save/Save As] to save your work. Your work is NOT automatically saved. c. Go to [Reports] and print the pre-closing and post-closing trial balance for the Governmental Activities Journal as of December 31, 2014. Retain in your cumulative folder until directed by your instructor to submit them, unless your instructor specifies submission of computer files via e-mail, in which case you will need to save a .pdf version of your trial balance. For the amounts you are to reclassify in 9-b.... Restricted Fund Balances The amount for Public Safety was given in question 4-a-18 The amount for Debt Service is the POST CLOSING balance for the Debt Service Fund, Fund Balance-Restricted account for 2014 in Module 6 Restricted for Capital Projects - Post Closing Fund Balance Restricted from Module 5 for 2014. Net Investment in Capital Assets See your book, pages 368-369, or about the 2nd or 3rd page after the start of the section on PREPARATION OF BASIC FINANCIAL STATEMENTS for those using one of the custom books. However, the example in the book leaves out a couple of other pieces included in the Smithville app that you have to account for. The book mentions the changes in: Capital Asset accounts Related change in depreciation Change in related debt But you should also include: Change in Construction in Progress Change in Premium on Bonds Payable Those last two seem to be the most tricky