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 and infrastructure is allocated to functions as shown below:

Equipment Infrastructure Buildings

General Government $$50,811$ $$41,969$

Public Safety $203,24673,446$

Public Works $127,029$ $$98,62046,166$

Culture and Recreation $76,21727,280$

Totals $$457,303$ $$98,620$ $$188,861$

Required: $[$Para$.9-$a$]$ Record depreciation expense for the year $2023$ 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$].$

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$].$

Need help with part B and which account Part B goes too

Thank you.