Prior to preparing financial statements at the end of FY 2017, 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 and infrastructure is allocated to functions as shown below:

Equipment Infrastructure Buildings

General Government $ 54,920 $47,700

Public Safety 187,840 78,150

Public Works 125,596 $ 98,620 50,980

Culture and Recreation 72,244 32,170

Totals $440,600 $ 98,620 $209,000

Required: [Para. 9-a] Record depreciation expense for the year 2017 in the governmental activities general journal at the government-wide level. Verify accuracy of the adjusting entries and post to the general ledger by clicking [Post Entries].