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

At the beginning of the year, capital assets were $250.

During the year, capital assets were purchased for $2230

During the year, capital assets with a book value of $300 were sold for $600

Beginning accumulated depreciation was $800.

Depreciation during the year was $100

Beginning compensated absences was 550.

Compensated absences earned during the year was $300.

At the beginning of the year, long term liabilities was $200. During the year, new long-term liabilities of bonds payable were incurred for $300.

During the year, a bond payment was made for $300.

During the year, a bond discount was amortized for $400. Deferred property taxes at the beginning of the year was $1200.

Deferred property taxes at the end of the year was $300.

Interest payable at the start of the year was $50

Interest payable at the end of the year was $48

Transfers in were $350 and Transfers out were $700.

Due to other funds were $750 and due from other funds were $200