Prepare the journal entries for the following transactions to consolidate financial statements from fund$-$level statements to government$-$wide statements.

$1.$ At the beginning of the year, capital assets were $$3,500.$

$2.$ During the year, capital assets with a book value of $$250$ were sold for $$500$

$3.$ Beginning accumulated depreciation was $$500.$

$4.$ Beginning compensated absences was $500.$

$5.$ Compensated absences earned during the year was $$225.$