*Please keep in mind that the expense accounts available for this question are the following:

Expenses-Public Safety

Expenses-Public works

Expenses- Health and welfare

Expenses - Culture and recreation

Expenses - Interst on long term debt

a. Prior to preparing financial statements at the end of FY 2023 , 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, infrastructure, and buildings is allocated to functions as shown below: Required: [Para. 9-a] Record depreciation expense for the year 2023 in the governmental activities general journal at the govemment-wide level. Verify accuracy of the adjusting entries and post to the general ledger by clicking [Post entries]. b. Closing Entries. Although closing entries were made in each fund in Chapters 4 through 6 of this cumulative problem, they have not yet been recorded at the government-wide level. Required: Record the joumal entries required on December 31, 2023, to close all temporary accounts for governmental activities at the government-wide lerel. These entries should also recognize changes in the accounts Net Position - Net Investment in Capital Assets, Net Position - Restricted for Public Safety (see General Fund), Net Position - Restricted for Capital Projects (see Capital Projects Fund to calculate net position), and Net Position - Restricted for Debt Service (see Debt Service Fund to calculate net position). Be sure to deduct accrued interest on long-term debt in calculating the December 31,2023 balance of Net Position - Restricted for Debt Service. If accrued interest is greater than net position there is no restriction on net position. 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 [Add description] box. Post the closing entries to the general ledger by elicking on [Post entries]