1. Prior to preparing financial statements at the end of FY 2020, 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 gov	54,920		45,336
   Public Safety	187,840		66,115
   Public Works	125,596	98,620	49,114
   Culture and Rec	72,244		28,335
   Totals	$440,600	98,620	188,900

2. Record depreciation expense for the year 2020 in the governmental activities general journal at the government-wide level. Verify accuracy of the adjusting entries and post to the general ledger