Pre-closing Trial Balance as of 2023 City of Smithville 5 - Governmental Activities, Governmental-Wide level Vouchers Payable Due to Federal Government Due to State Government Accrued Interest Payable on Long-Term Debt Serial Bonds Payable Deferred Serial Bonds Payable Premium on Deferred Serial Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted for Public Safety Net Position-Unrestricted Program Revenues-General Government-Charges for Services Program Revenues-Public Safety-Operating Grants and Contributions Program Revenues-Culture and Recreation-Charges for Services General Revenues-Taxes-Sales General Revenues-Interest and Penalties on Taxes General Revenues-Investment Earnings Expenses-General Government Expenses-Public Safety Expenses-Public Works 279,541 136,276 33,481 31,017 2,999,769 30,000 233 17,624,376 114,000 376,235 1,039,164 789,000 293,639 2,202,126 6,918 80,000 711,937 1,629,490 502,170 Pre-closing Trial Balance Prepared by: sahra Page 1 of 2 Pre-closing Trial Balance as of 2023 City of Smithville 5 - Governmental Activities, Governmental-Wide level \begin{tabular}{|c|c|c|} \hline Description & Debit & Credit \\ \hline Expenses-Culture and Recreation & 458,47 & \\ \hline \end{tabular} 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 journal entries required on December 31, 2023 to close all temporary accounts for governmental activities at the government-wide level. 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), and Net Position-Restricted for Capital Projects (see Capital Projects Fund to calculate 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 credit] field. Post the closing entries to the general ledger by clicking on [Post entries]