ou are a new (8 months) staff accountant for the City of Namtip. The city has only four (4) governmental funds (General, Special Revenue, Capital Projects, and Debt Service) and no Permanent, Proprietary, or Trust/Agency Funds. Cecile Hockafinger III, Chief Accounting Officer for the City of Namtip, prepared the attached PC Excel file (Namtip 2023.xls) to assist in the preparation of the governmental activities of the government-wide financial statements as of and for the year ending September 30, 2023 (FY23). So far, Cecile has entered the preclosing balances of the accounts at September 30, 2023 of each of the governmental funds on the worksheet. (The City of Namtip accumulates most of the expenditures by the five functional areas: General Government, Public Safety, Public Works, Health and Welfare, and Parks and Recreation.) Additionally, he has entered the beginning (October 1, 2022) account balances for the General Capital Assets and General Long-term Liability (GCA/GLTL) nonfund accounts (No entries have been made to the GCA/GLTL nonfund accounts during FY23). He has also set up the general format for completing the worksheet. Unfortunately, before Cecile could make the appropriate adjusting, eliminating, and reclassifying entries for the GASB 34 conversion and complete the worksheet, Cecile was involved in a very serious automobile accident and he will not be able to return to work, even virtually, for at least a couple of months. It is imperative that the worksheet be completed as soon as possible so that the annual financial statements audit can commence. Since, you are the only other accounting employee to ever have taken a governmental accounting course, the city manager, R.U. Gullible, has asked you to complete the task Cecile started. First, you will need to calculate the individual account balances for the Total Combined Funds and GCA/GLTL Accounts. Then you are to prepare ALL of the necessary adjusting, eliminating, and reclassifying entries on the worksheet to compute the balances for the governmental activities for the preparation of the government-wide financial statements. Round all calculations to the nearest whole dollar. All entries should be in whole dollars (i.e., no decimals) without dollar signs. You should use compound entries whenever it is logical to do. To leave a trail of your entries, you should number your entries using Arabic numbers (1, 2, 3, etc.). Be sure to put the journal entry number in Dr Ref column left of the Dr Column of the Adjustments and Eliminations as well as the journal entry number in Cr Ref column right of the Cr Column of the Adjustments and Eliminations. In the case of any compound journal entries, you should indicate journal entry number for each debit or credit amount that you enter. For example, if journal entry 25 consists of debits of $45,000 and $5,000 and credits of $35,000 and $15,000 you would enter the following on the appropriate lines of the accounts involved: