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a. Deferred Tax Revenue at the beginning of the year of $30,000 was collected in the first 30 days of fiscal 2021 and charged to Tax Revenue. b. Property, plant and equipment with a cost of $3,500,000 at the beginning of the year is not included on this statement. Accumulated depreciation associated with these items at July 1,2020 was $1,200,000. c. $150,000 of Expenditures for Schools was for snow equipment. d. Depreciation for the current year for equipment is $250,000 and requires a separate expense. e. Unrecorded liabilities for pensions at the beginning of the year was $200,000 and at the end of the year was $360,000. This is a general or other expe f. Bonds Payable at June 30,2020 are $850,000, and $50,000 of Expenditures for Other this year is for interest paid which should be a separate expene. Another $25,000 of interest needs to be accrued at year end. Bonds paid during the current year were $100,000 and are included in Expenditures for 0 Prepare on the worksheet above adjustments showing the conversion for government wide statements and the government-wide balances. Not everything has been mentioned in 'a through f